D (221)double-entry book-keeping 复式薄记
D (222)doubtful debts 可疑债务
D (223)down time 停工时间
D (224)dynamic programming 动态规划
E (225)earning per share 每股盈利
E (226)earning ratio 市盈率
E (227)economic order quantity(EOQ) 经济订购批量
E (228)efficient market hypothesis 有效市场假设
E (229)efficiency ration 效率性比率
E (230)element of cost 成本要素
E (231)entity 经济个体
E (232)environmental audit 环境审计
E (233)environmental impact assessment 环境影响评价
E (234)EOQ 经济订购批量
E (235)equity 权益
E (236)equity method of accounting 权益法会计计算
E (237)equity share capital 权益股本
E (238)equivalent units 当量
E (239)event 事项
E (240)exceptional items 例外事项