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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

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