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