【正文】 ness, flow of服務(wù)企業(yè)成本，服務(wù)企業(yè)的成本流轉(zhuǎn)Costvolumeprofit analysis本－量－利分析assumptions of 本－量－利分析的假設(shè)graphic approach to 本－量－利分析的圖解方法mathematical approach, 本－量－利分析的數(shù)學方法use of puters in 計算機在本－量－利分析中的運用Costvolumeprofit chart本－量－利圖revised 修正的本－量－利圖Costvolumeprofit relationship本－量－利關(guān)系Costvolumeprofit, special relationships本－量－利，特殊的本－量－利關(guān)系Coupon rate息票利率Credit, diagram of the recording and posting of貸方；貸記，貸方記錄和過賬圖Credit memorandum貸項通知單Credit period信用期Credit terms信用條款Creditors債權(quán)人Creditors ledger債權(quán)人分類賬Cumulative preferred stock累積優(yōu)先股dividends to 累積優(yōu)先股股利Currency exchange gains and loss貨幣匯兌利得與損失realized 已實現(xiàn)的貨幣匯兌利得與損失unrealized 未實現(xiàn)的貨幣匯兌利得與損失Currency exchange rates貨幣幣種互換比率；貨幣匯率Currency transactions, foreign貨幣業(yè)務(wù)，外幣業(yè)務(wù)Current assets流動資產(chǎn)and current liabilities 流動資產(chǎn)與流動負債horizontal analysis, parative schedule of 流動資產(chǎn)水平分析，比較流動資產(chǎn)明細表水平分析Current liabilities流動負債nature of 流動負債的性質(zhì)warranty and 擔保和流動負債Current position analysis流動（現(xiàn)行）狀況分析Current ratio流動比率Currently attainable standards當前可達標準Customer relationship management (CRM)顧客關(guān)系管理Customers顧客；客戶cash received from 從客戶處收到現(xiàn)金Customers ledger客戶分類賬DDeath, of a partner死亡，合伙人死亡Debenture bonds信用債券；無擔保債券Debit(s)借方；借記diagram of the recording and posting of 借方記錄和過賬圖Debit balance借方余額Debit memorandum借項通知單Decentralization分權(quán)advantages of 分權(quán)的優(yōu)點disadvantages 分權(quán)的缺點Decentralized operations分權(quán)經(jīng)營centralized and 集權(quán)和分權(quán)經(jīng)營Decision making決策制定job order costing for 為制定決策的分批成本計算using the cost of production report for 使用產(chǎn)品成本報告制定決策Decision process, capital rationing決策過程，資本分配決策過程Decline phase下降階段Decliningbalance method余額遞減法Deductions扣減；減項from employee earnings 員工收入的扣減項other 其他扣減項Deferrals延期；遞延alternative method of recording 記錄遞延項目的其他方法and accruals 遞延和應(yīng)計reversing entries 遞延項目的轉(zhuǎn)回分錄Deferred expenses遞延費用Deferred revenue遞延收入(unearned revenues), （預收收入）Deficiency虧損capital 資本虧損Deficit虧損；赤字Defined benefit plan固定收益計劃Defined contribution plan,固定繳款計劃Depletion折耗Deposit ticket存款單Depreciable cost應(yīng)折舊成本Depreciation折舊；貶值accounting for 折舊會計accumulated 累計折舊functional功能性折舊nature of 折舊的性質(zhì)physical 有形折舊Depreciation estimates, revising折舊估計，折舊估計的修正Depreciation expense折舊費factors 折舊費用的影響因素Depreciation for federal ine tax聯(lián)邦所得稅應(yīng)稅折舊Depreciation methods 折舊方法paring 折舊方法的比較use of 折舊方法的使用Detective control(s)探測性控制Development costs, research and開發(fā)成本，研究和開發(fā)成本Differences差異permanent 永久性差異temporary 暫時性差異Differential analysis差異分析Differential analysis report差異分析報告discontinue an unprofitable segment 停止經(jīng)營一個未盈利部門lease or sell 出租或出售差異分析報告make or buy 制造或購買差異分析報告process or sell 加工或出售差異分析報告replace equipment 設(shè)備更換差異分析報告sell at special price 特定售價差異分析報告Differential cost差異成本Differential ine or loss,差異收益或損失Differential revenue差異收入Differentiation strategy差異化戰(zhàn)略Direct costing直接成本計算法Direct labor cost budget直接人工成本預算Direct labor cost直接人工成本Direct labor rate variance直接人工工資率差異Direct labor time variance直接人工工時差異Direct labor variance relationships直接人工差異關(guān)系Direct labor variances直接人工差異reporting 直接人工差異報告Direct materials costs直接材料成本Direct materials equivalent units直接材料約當產(chǎn)量Direct materials price variance直接材料價格差異Direct materials purchases budget直接材料采購預算Direct materials quantity variance直接材料數(shù)量差異Direct materials variance relationships直接材料差異關(guān)系Direct materials variances直接材料差異reporting 直接材料差異報告Direct method直接法balance sheet and ine statement datafor 直接法下資產(chǎn)負債表和損益表數(shù)據(jù)cash flow from operations 經(jīng)營現(xiàn)金流量的直接法cash flows from operating activities 經(jīng)營活動現(xiàn)金流量的直接法statement of cash flows 現(xiàn)金流量表的直接法work sheet 直接法工作底稿work sheet for statement of cash flows 現(xiàn)金流量表直接法工作底稿Direct writeoff method直接注銷法of accounting for uncollectibles 壞賬會計處理的直接注銷法Directing指揮planning, and control 計劃、指揮和控制Directors, board of董事，董事會Discarding fixed assets廢棄固定資產(chǎn)Discontinued operations停止經(jīng)營Discount(s)折現(xiàn)；貼現(xiàn)（息）；折扣；折價amortizing a bond 攤銷債券折價bonds issued at 債券折價發(fā)行purchases 進貨折扣Discount by the interestmethod, amortization of實際利率法下折價的攤銷Discount on bonds payable,amortization of應(yīng)付債券折價，應(yīng)付債券折價攤銷Discount rate貼現(xiàn)率；折現(xiàn)率；折價率Discounted cash flow method現(xiàn)金流量貼現(xiàn)法Discounting notes receivable應(yīng)付票據(jù)貼現(xiàn)Dishonored note receivable拒付應(yīng)收票據(jù)Disposal of factory overhead balance制造費用余額處理Disposal of fixed assets固定資產(chǎn)的處置Dissolution, partnership解散；合伙企業(yè)的解散Dividend(s)股利accounting for 股利的會計處理cash 現(xiàn)金股利cash flows used for payment of 用于支付股利的現(xiàn)金流量liquidating 清算股利stock 股票股利Dividend yield股利收益率Dividends and earnings per share of mon stock,普通股股利和普通股每股收益Dividends per share每股股利Dividends to cumulative preferred stock累積優(yōu)先股股利Dividends to nonparticipating preferred stock非參與優(yōu)先股股利Dividing ine收益劃分allowances exceed net ine 津貼超過凈收益的收益劃分services of partners and investment 合伙人服務(wù)和投資的收益劃分Divisional ine statements分部損益表Divisions分部Donated assets接受捐贈的資產(chǎn)Doomsday ratio終極流動比率Double taxation雙重征稅Doubleentry accounting復式會計Doubtful accounts expense壞賬費用Drawee付款人Drawer開票人Drawing提款Driver, activity動因，作業(yè)動因Due date到期日DuPont formula杜邦公式EEarnings盈余；收益deductions from employee 員工收入的扣減項liability for employee 員工收入負債recording employees 記錄員工收入retained 留存收益Earnings per mon share(EPS)普通股每股收益Earnings per share, ine statement with每股收益，含每股收益的損益表Earnings per share of mon stock, dividends and,普通股每股收益，普通股股利和普通股每股收益Earnings per share (EPS) on mon stock,普通股每股收益Earnings record, employee39。s收入記錄，員工收入記錄Emerce電