English Chinese Financial Glossary d12

（Edited by freelance Chinese translator li – English to Chinese translation or Chinese to English translation services- financial translation）

debit
借项；借方；记入借方的款项
debit advice
借项通知书
debit balance
借方结余
debit item
借项
debit side
借方
debt
债项；债权
debt certificate
债务证明书
debt collection agency
收款公司
debt due
所欠债项
debt financing
债务融资；举债筹资
debt instrument
债务票据
debt market
债务市场
debt on a recognizance
签保所致的债项
debt paper
债务票据
debt payable at a future time
将来到期偿付的债项
debt reorganization
债务重整
debt repayment
偿债；偿还借款；偿还债务
debt securities
债务证券
debt securities market
债务证券市场
debtor
债务人
debtor firm
债务人商号
debtor's interest
债务人权益
debtor's share
债务人拥有额
debt-to-equity ratio
债务与资本比率；负债与权益比率
deceased debtor
已故债务人
deceased partner
已故合伙人
deceased taxpayer
已故纳税人
decelerated growth
增长放缓
decelerating trend
放缓趋势
declaration
声明书；公布；申报；报单
declaration of bankruptcy
宣布破产
declaration of dividend
宣布分派股息
declaration of inability to pay debts
无能力偿付债项声明书
declaration of insolvency
无力偿还债务声明
declaration of solvency
有偿债能力声明
declaration of trust
信托声明；信托声明书
Declaration on Cooperation and Supervision Covering International Futures Markets
《关于国际期货市场的合作和监管的联合声明》
Declarations of Cooperation on Investment Management Persons
投资管理合作声明
declared return
已公布收益
decline
下跌；衰退
decontrol
解除管制
deduct
扣除
deductible
可扣除；免赔额〔保险〕
deduction
扣除；扣减；扣除额；扣除项目
deduction for expenses of self-education
个人进修开支扣除额
deed
契据；契约
deed of guarantee
担保契约；保证契据