| Deferred tax asset (sv= Uppskjutna skattefordringar) |
Uppskjutna skattefordringar uppkommer det år skattereglerna orsakar en för hög skattekostnad. Under kommande år, när skattemyndigheterna räknar med för låg skatt, kommer de uppskjutna skattefordringarna 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 |
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Deferred tax asset
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| Deferred tax expense |
| Deferred tax liability |
| Defferred 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 |