| Debit (sv= Debet) |
Ett konto i bokföringen har två sidor, debetsidan och kreditsidan. Om du ritar upp ett konto är debet den vänstra sidan och kredit den högra sidan.
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Debit
- - - - - - Visas ovan - - - - |
| Debt-equity ratio |
| Deferred tax |
| Deferred tax - loss carried forward |
| Deferred tax - untaxed reserves |
| Deferred tax - write down |
| Deferred tax asset |
| Deferred tax expense |
| Deferred tax liability |
| Deferred tax revenue |
| Degree of completion |
| Deposit collateral |
| Depreciation |
| Depreciation as recorded in the books |
| Derivative instrument |
| Direct cost |
| Direct material |
| Direct salaries |
| Discounted value |
| Distribution over a period of time |
| Dividend |
| Dividend |
| Dividend yield |
| DuPont analysis |