| Deferred tax liability (sv= Uppskjutna skatteskulder) |
Uppskjutna skatteskulder uppkommer det år skattereglerna orsakar en för låg skattekostnad. Under kommande år, när skattemyndigheterna räknar med för hög skatt, kommer de uppskjutna skatteskulderna att minska och till sist helt försvinna.
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| Debit |
| Debt-equity ratio |
| Deferred tax |
| Deferred tax - loss carried forward |
| Deferred tax - untaxed reserves |
| Deferred tax - write down |
| Deferred tax asset |
| Deferred tax expense |
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Deferred tax liability
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| 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 |