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