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