Glossary Of Accounting & Finance Terms-Alphabet D
[ D ]
Debenture
o a certificate issued under seal by a company acknowledging a debt.
Deferred liabilities
o a subdivision of long-term liabilities eg tax payable next year and not of a fund-raising nature such as debentures
Deferred taxation
o corporation tax payable by a company in the longer term ie not within a year
Depreciation (amortisation)
o The systematic allocation of the depreciable amount of an asset over its useful life.
o The reduction in value of an asset due to obsolescence, wear and tear or the passing of time
[ In the case of an intangible asset, the term ‘amortisation’ is generally used instead of ‘depreciation’. The two terms have the same meaning. ]
Directors’ emoluments
o payments to directors for services in this capacity
Discounted cash flow
o the present value of future cash inflows and outflows
Dividends
o Distributions of profits to holders of equity investments in proportion to their holdings of a particular class of capital or
o profits paid to shareholders expressed as a percentage of the nominal value of their shares
Dividend cover
o earnings per share divided by dividend per share, ie the number of times that earnings cover the declared dividend.
Dividend yield
o refer current yield
- Glossary Of Accounting & Finance Terms-Alphabet T
- Glossary Of Accounting & Finance Terms-Alphabet E
- Glossary Of Accounting&Finance Terms-Alphabet B
- Glossary of Accounting & Finance Terms-Alphabet C
- Glossary Of Accounting & Finance Terms-Alphabet H
- Glossary Of Accounting & Finance Terms-Alphabet N
- Glossary Of Accounting & Finance Terms-Alphabet P
April 16, 2008
Posted in: GLOSSARY
Leave a Reply