o daily business records
o date of record
o debenture
o debit
o debit v.
o debt
o debt-equity ratio
o debt financing
o debtors
o decrease of inventory
o deductible expenses
o defer
o deferral method
o deferred charges
o deferred payment agreement
o deferred tax
o deficit
o depletion
o depreciable fixed assets
o depreciation
o depreciation of tangible assets
o direct costs
o direct labour
o disbursements
o disbursement journal
o disclosure
o discount rate
o discounted cash flow
o disposal
o distribution of profit
o dividends
o double-entry bookkeeping
o draw up a budget
o due date for filling one´s tax return
o Due Diligence