Part¹ 3
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date of acquisition 购买日，收买日，并购日
date of contribution 出资日
date of report 报告日
date of the valuation 评估日
day-to-day activity 日常活动
dealing securities 交易性证券
debt default 债务拖欠
debt instrument 债务性工具
debt security 债务性证券
debt-equity ratio 债务－权益比
decline 下跌
deductible temporary differences 可抵扣暂时性差异
default 违约
deferral method 递延法
deferred compensation 递延酬劳
deferred compensation arrangement 递延酬劳安排
deferred foreign exchange gain or loss 递延汇兑损益
deferred income 递延收益
deferred payment 递延付款
deferred payment terms 递延付款条件
deferred revenue 递延收入
deferred tax asset 递延所得税资产
deferred tax liabilities 递延所得税负债
deferred taxes 递延所得税
defined benefit liability 设定受益负债
defined benefit obligation 设定受益义务
defined benefit plans 设定受益计划
defined contribution plans 设定提存计划
degree of comparability 可比程度
delivery 交付，交割，交货，送达
demand deposits 活期存款
demonstrably committed 明确承诺
deposit withdrawal 提取存款
depreciable amount 应折旧金额
depreciable asset 应折旧资产
depreciation 折旧
depreciation method 折旧方法
depreciation rate 折旧率
derecognise (a financial instrument) 终止确认（某一金融工具）
derecognition 终止确认
derivate financial instrument 衍生金融工具
derivative 衍生工具
designate 指定
development costs 开发费用
development expenditure 开发支出
development phrase 开发阶段
diluted earnings per share 稀释每股收益
dilutive 稀释
dilutive option 稀释选择权
dilutive potential ordinary share 稀释性潜在普通股
diminishing balance method 余额递减折旧法
direct effect 直接影响
direct increment costs 直接增量成本
direct investment 直接投资
direct labor 直接人工
direct method 直接法
direct relatonship 直接关系
directly attributable expenditure 可直接归属的支出
discharge 解脱，解除
disclose 披露
disclosure 披露
discontinued operations 已终止经营
discontinuing operation 终止经营
discount 折价，折扣，贴水
discount rate 折现率
disposal 处置
disposal consideration 处置收入
disposal of subsidiaries 子公司的处置
disposals 处置
distress sale 亏本销售
distribution 分配，分派
distribution costs 销售费用，分销费用
dividend income 股利收益
dividend receivable 应收股利
dividend yield 股利率
dividends 股利
dividends policy 股利政策
documentary credit 跟单信贷
downstream transactions 下游交易，下销交易

earnings 收益
earnings per share 每股收益，每股盈利
earnings-generating capacity 获利能力
economic benefits 经济利益
economic life 经济寿命
economic performance 经济业绩
effective date 生效日期
effective interest method 实际利率法
effective yield 实际收益率
eliminate 消除
embedded derivative 嵌入衍生工具
employee benefit 雇员福利
employee benefit cost 雇员福利成本
employee share ownership plan 职工持股计划
employee termination indemnity 辞退补偿
end of the period 期末
entity 实体
equity 权益
equity capital 权益资本
equity compensation benefits 权益计酬福利
equity compensation plans 权益计酬计划
equity financial instrument 权益性金融工具
equity instruments 权益性工具
equity issue 股份发行
equity method 权益法
equity securities 权益性证券
estimated value 评估价值
evaluate 评价，估价
events after the balance sheet date 资产负债表日后事项
exchange rate 汇率
exchange controls 外汇管制
exchange differences 汇兑差额
exchange loss 汇兑损失
exchange of assets 资产交换
execution 执行
executory contract 待执行合同
exercise date 行使日
exercise price 行使价格
exercise use 现有用途
expected growth rate 预期增长率
expected value 预期价值，预期价值法
expenditures carried forward 结转后期的支出
expenses 费用
experience adjustments 经验调整
expiry 期满，失效，终止
expiry date 期满日，终止日
explanatory notes 说明性注解
exploration 勘探
exposure 风险敞口
ex-rights 除权
extend the term 展期
external customer 外部客户
extinguish 消除
extinguishment of debt 消除债务
extraction 采掘
extraordinary items 非常项目