Глоссарий
A C B W D E F G H I J K L M N O P Q R S T U V Y Z
А Б В Г Д Е Ж З И К Л М Н О П Р С Т У Ф Х Ц Э Ю Ч
Depreciation cost per unit
Depreciation expense
Depreciation schedule
Derecognition
Derivative financial instrument
Detail test
Detection risk
Detective control
Deterministic approach
Developed reserves
Development
Development cost
Development risk
Development well
Deviation
Diluted earnings per share
Diluted loss per share
Dilutive potential ordinary shares
Diminishing balance method
Direct acquisition cost
Direct costing
Direct insurer
Direct method of reporting cash flows
Disclaimer of opinion
Disclosure
Discontinuing operation
Discovery
Dismantlement costs
Disposal
Disposal consideration
Disposal of subsidiary
Disposal proceeds
Distribution costs
Dividends
Divisible surplus
Documentation
Double declining method
Downstream transaction
Dry hole contribution
Due care
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