A-Z Index
Terms starting with D.
All 327 finance and accounting terms beginning with D, each explained in plain English with real-world examples.
- D-SIB
- D2C
- Daily Active Users
- Daily Cash Flow
- Damages
- Damages Assessment
- Dark Pool
- Dashboard
- Dashboards
- Data Aggregation
- Data Analysis
- Data Analytics Fraud
- Data Backup
- Data Breach
- Data Distribution
- Data Integration
- Data Privacy
- Data Recovery
- Data Reduction
- Data Room
- Data Sampling
- Data Security
- Data Set
- Data Silo
- Data Silos
- Data Visualisation
- Data Warehouse
- Data-Driven Decision Making
- Database
- Day Count Convention
- Day Order
- Day Trading
- Days Cash on Hand
- Days Inventory Outstanding
- Days on Market
- Days Payable Outstanding
- Days Payables Outstanding
- Days Sales of Inventory
- Days Sales Outstanding
- DBA (Doing Business As)
- DCA
- Deal Structure
- Dealer
- Death Benefit
- Death Spiral
- Debenture
- Debit
- Debit Balance
- Debit Memo
- Debit Note
- Debits and Credits
- Debt Avalanche
- Debt Capacity
- Debt Cash Flow
- Debt Collection Rate
- Debt Consolidation
- Debt Covenant
- Debt Covenants
- Debt Extinguishment
- Debt Financing
- Debt Maturity
- Debt Overhang
- Debt Ratio
- Debt Refinancing
- Debt Repayment
- Debt Restructuring
- Debt Service Coverage
- Debt Service Coverage Ratio
- Debt Settlement
- Debt Snowball
- Debt Trap
- Debt Yield
- Debt-to-Capital Ratio
- Debt-to-EBITDA
- Debt-to-Equity Ratio
- Debt-to-Income Ratio
- Debtor Days
- Debtors Turnover Ratio
- Decentralization
- Decentralized Finance
- Decentralized Management
- Decision Analysis
- Decision Tree
- Decision Tree Analysis
- Declaration Date
- Declarations Page
- Declining Balance Method
- Decommissioning Liability
- Deconsolidation
- Decoy Pricing
- Dedicated Portfolio
- Deductible
- Deductions Management
- Default
- Default Fund
- Default Judgment
- Default Penalty
- Default Risk
- Default Setting
- Defect Rate
- Defendant
- Defensive Industry
- Defensive Interval Period
- Defensive Interval Ratio
- Defensive Stock
- Deferment
- Deferral
- Deferred Acquisition Costs
- Deferred Annuity
- Deferred Asset
- Deferred Compensation
- Deferred Consideration
- Deferred Income
- Deferred Liability
- Deferred Maintenance
- Deferred Net Settlement
- Deferred Rent
- Deferred Revenue
- Deferred Tax
- Deferred Tax Asset
- Deferred Tax Liability
- DeFi
- Defined Benefit Pension
- Defined Benefit Plan
- Defined Contribution Plan
- Deflation
- Degree of Combined Leverage
- Degree of Financial Leverage
- Degree of Operating Leverage
- Delayed Cash Flow
- Delegation of Authority
- Delisting
- Deliverable
- Delivery Accuracy
- Delivery Cost Per Unit
- Delivery Versus Payment
- Delta
- Delta Hedging
- Demand Forecast Accuracy
- Demand Forecasting
- Demand Planning
- Demand-Pull Inflation
- Dematerialised Securities
- Demerger
- Demographics
- Departmental friction
- Departmental Overheads
- Departmentalization
- Depletion
- Deposit in Transit
- Deposit Insurance
- Deposit Insurance Fund
- Deposits in Transit
- Depreciable Base
- Depreciation
- Depreciation Expense
- Depreciation Rate
- Depreciation Recapture
- Depreciation Shield
- Depression
- Derecognition
- Derivative Instrument
- Derivatives
- Detection Risk
- Devaluation
- Developed Market
- Development Costs
- Differentiation
- Diffusion Index
- Digital Asset
- Digital Assets
- Digital Banking
- Digital Currency
- Digital Transformation
- Digital Wallet
- Dilapidations
- Diluted Earnings Per Share
- Diluted Earnings Per Share Ratio
- Diluted EPS
- Dilution
- Dilution Analysis
- Diminishing Returns
- Direct and Indirect Effects
- Direct Cost Ratio
- Direct Costs
- Direct Debit
- Direct Deposit
- Direct Investment
- Direct Labor
- Direct Labour Cost
- Direct Labour Efficiency Variance
- Direct Labour Rate Variance
- Direct Lending
- Direct Listing
- Direct Materials
- Direct Method
- Direct Sales
- Direct Selling
- Direct Write-Off Method
- Direct-to-Consumer
- Director Liability
- Director's Loan
- Disability Insurance
- Disaster Recovery
- Disaster Recovery Plan
- Disbursement Float
- Disclaimer of Opinion
- Disclosure Notes
- Disclosure Requirements
- Discontinued Operations
- Discount Factor
- Discount on Bonds Payable
- Discount Rate
- Discount to NAV
- Discounted Cash Flow
- Discounted Payback Period
- Discouraged Worker
- Discretionary Account
- Discretionary Cash Flow
- Discretionary Income
- Discretionary Spending
- Discretionary Trust
- Diseconomies of Scale
- Disinflation
- Disposable Income
- Disposal of Assets
- Disposal Proceeds
- Disposition Effect
- Dispute Resolution Time
- Distressed Asset
- Distressed Debt
- Distributable Cash Flow
- Distributable Earnings
- Distributable Profits
- Distributable Reserves
- Distributed Ledger
- Distribution
- Distribution Agreement
- Distribution Channels
- Distribution Cost Ratio
- Distribution Coverage Ratio
- Distribution Rights
- Distribution Strategy
- Distribution to Paid-In
- Distributions to Paid-In
- Distributions to Paid-In Capital
- Distributor
- Distributor Agreement
- Diversifiable Risk
- Diversification
- Divestiture
- Divestment
- Dividend
- Dividend Adequacy Ratio
- Dividend Cash Flow
- Dividend Cover
- Dividend Coverage Ratio
- Dividend Discount Model
- Dividend Growth Rate
- Dividend Income
- Dividend Payable
- Dividend Payout Ratio
- Dividend Per Share
- Dividend Policy
- Dividend Reinvestment Plan
- Dividend Sustainability
- Dividend Yield
- Dividends
- Dividends in Arrears
- Dividends Payable
- Documentary Collection
- Documentary Credit
- Documented Cash Flow
- Dog
- Dollar Cost Averaging
- Dollarization
- Donor-Advised Fund
- Dormancy Period
- Dormant Account
- Dormant Company
- Double Bottom
- Double Declining Balance
- Double Materiality
- Double Net Lease
- Double Taxation
- Double Taxation Agreement
- Double Taxation Relief
- Double Taxation Treaty
- Double Top
- Double-Entry Bookkeeping
- Dow Jones Industrial Average
- Down Payment
- Down Round
- Downline
- Downside Deviation
- Downside Risk
- Downsizing
- Downtime Cost
- Downtime Percentage
- DPI
- Drag-Along Right
- Draw Against Commission
- Drawdown
- Drawing Account
- Drawings
- Draws
- DRIP
- Driver-Based Planning
- Drivers
- Drop-off Rate
- Dry Powder
- DSCR
- DSO Days Sales Outstanding
- Due Date
- Due Diligence
- Due Diligence Checklist
- Dumping
- DuPont Analysis
- Durable Goods
- Duration
- Dutch Auction
- Duty Drawback
- Duty of Care
- Dynamic Analysis
- Dynamic Discounting
- Dynamic Pricing
- Dynasty Trust
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