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Payroll Dictionary

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

D
De minimis fringe benefit Dealer
Death benefit Debentures
Debit Debit memorandum
Declaration date Declining-balance method
Deductions from gross income Deferred expenses
Deferred income Deferred income taxes
Deficiency Defined contribution plan
Dependent Dependent-care expense
Depletion Deposit in transit
Deposit slip Depreciation
Devise Direct charge-off method
Direct method Disability benefits
Disability income exclusion Discount on bonds payable
Discounting Discretionary bonus
Discussion memorandum Dishonored (NSF) check
Dismissal payments Disposable earnings
Dissolution Dissolution of corporation
Distributable net income Distribution by corporation
Distributive share Dividend-received deduction
Dividends Domestic corporation
Domestic service Donated capital
Double-declining-balance method Double-entry system
Draft Drawee
Drawer Drawing account