| No. | English | Farsi | Pashto | مضمون |
|---|---|---|---|---|
| 226 | deposits in transit: bank deposits that have been recorded in the books but have not reached the bank; a situation that often arises at month end and is identified when preparing the monthly bank reconciliation. | - | - | Accounting |
| 227 | departmental overhead rate: as opposed to plant-wide overhead rate; a rate for allocating overhead that is specific to a department; results in a more accurate allocation of overhead because the rate depends on the actual cost driver for the department (e.g. machine hours vs. direct labour hours). | - | - | Accounting |
| 228 | deferred income taxes: a liability that arises when the tax expense calculated based on the government taxation law is different from the tax expense calculated according to GAAP (generally accepted accounting principles). | - | - | Accounting |
| 229 | declaration date: the date the board of directors announces the payment of dividends. | - | - | Accounting |
| 230 | decentralization: the process of transferring authority and decision-making from the top-level single body of management to lower-level departments or divisions that are closer to the situations that require decisions. | - | - | Accounting |
| 231 | debt to total asset ratio: indicates what percentage of assets are being financed by credit; calculated by dividing total liabilities by total assets; measures financial leverage. | - | - | Accounting |
| 232 | debt-to-equity ratio: shows how much debt an entity has for each dollar of equity; Debt-to-equity ratio = Total liabilities / Total shareholders' equity; indicates the strength of its financial leverage. | - | - | Accounting |
| 233 | debenture bond: a bond that is not backed by collateral. | - | - | Accounting |
| 234 | date of record: any shareholders on the record date will be eligible for receiving dividends that have been declared. | - | - | Accounting |
| 235 | customer deposits: an amount received from a customer before the goods and services have been provided; recognized as a liability with an obligation to provide the goods and services (unearned revenue) or return the deposit to the customer (e.g. damage deposit on rental accommodation). | - | - | Accounting |
| 236 | current portion of long-term debt: the part of any long-term liability that is due within one year from the date of the statement of financial position; the amount is reclassified as a current liability. | - | - | Accounting |
| 237 | cumulative preferred shares: if the dividends are not paid on cumulative shares for one or more years consecutively, then that amount must be paid before any dividends can be distributed to other shareholders. | - | - | Accounting |
| 238 | debit memo: short for debit memorandum; a document from a supplier sent to a customer indicating their account has been increased (e.g. incremental charges); if the memo is from the bank, it indicates the balance in their account has been reduced (e.g. bank charges, NSF charges). | - | - | Accounting |
| 239 | credit memo: short for credit memorandum; issued by the seller to reduce the amount of an invoice as a result of a discount, return or refund. | - | - | Accounting |
| 240 | credit terms: payment terms given to someone who has been granted credit; usually includes any discounts for early payment, the due date, and the rate of interest to be charged on late payments (e.g. 2/10, net 30 means there is a 2% discount if the invoice is paid within 10 days and the customer has 30 days to pay the full amount). | - | - | Accounting |
