D (201)development cost 开发成本

D (202)differential cost 差别成本

D (203)direct cost 直接成本

D (204)direct debit 直接借项

D (205)direct hours yield 直接小时产出率

D (206)direct labour cost percentage rate 直接人工成本百分比

D (207)direct labour hour rate 直接人工小时率

D (208)directs on indirect work 间接工作事项上的工时

D (209)discount rate 贴现率

D (210)discounted cash flow 现金流量贴现

D (211)discretionary cost 酌量成本

D (212)distribution cost 摊销成本

D (213)diversions 移用

D (214)diverted hours 移用小时

D (215)diverted hours ratio 移用工时比率

D (216)dividend 股利

D (217)dividend cover 股利产出率

D (218)dividend per share 每股股利

D (219)dog 疲软产品

D (220)double entry accounting 复式会计