D
Auditing Terms - Ddata communications equipment (DCE) - (data transmission devices)
Data Definition Language (DDL) - (database language defining the database structure and organization of data)
data dictionary (DD) - (database indexing system containing information about stored data, location, and access method)
data dictionary/directory system (DD/DS) - (database indexing system, data location and access method)
data encryption standard (DES) - (algorithm for encoding binary data)
Data Flow Diagram (DFD) - (graphic depiction of the flow of data in an organization's information system)
Data Interchange Format (DIF) - (file format used to import files into a spreadsheet or database)
data warehouse (DW) - (central data storage device/system location holding database of stored data)
Database administrator (DBA) - (custodian of an organization's data/responsible for security, design and maintenance)
Database (Data Base) Management System (DBMS) - (software used to manage data in a database)
days payable outstanding (DPO) - (days purchases in accounts payable)
days sales outstanding (DSO) - (number of days needed to collect accounts receivable)
debit (DR) (Dr) - (left-hand side of account entry)
debit memorandum (DM) -
debit note (DN) -
debt reducing exchange offer (DREO) -
Debt Service Coverage Ratio (DSCR) - (amount of cash flow available to cover annual interest and principal payments)
Decision Support System (DSS) - (system/software providing analysis and support in the decision-making process)
declining-balance depreciation method (DB) - (method of calculating depreciation)
defined benefit plan (DB) - (pension plan providing for fixed/defined benefits after retirement)
defined contribution plan (DC) - (pension plan where employer pays in/contributes a fixed/defined amount)
degree of operating leverage (DOL) -
degree of relative liquidity (DRL) - (percentage of cash expenditures covered by normal operations)
degree of total leverage (DTL) - (percentage change in income associated with a given percentage change in sales)
depletion allowance (D/A) - (deduction from corporate gross income for exhaustible mineral deposits)
Deposit Insurance Fund (DIF) - (fund administered by the Federal Deposit Insurance Corporation (FDIC) insuring deposits of banks and thrift institutions in the event of bank failure)
Digital Enhanced Cordless Telecommunications (DECT) - (portable device wireless connection)
digital rights management (DRM) - (access control technologies limiting usage of digital content/devices)
diluted earnings per share (DEPS) - (earnings per share calculation assuming all convertible securities have been converted to common stock)
direct costing (DC) - (charging direct costs of manufacturing to product inventory)
direct labor (DL) - (component of cost of goods sold)
direct labor hour (DLH) - (component of cost of goods sold)
direct public offering (DPO) -
Disaster Recovery Institute International (DRII) -
disaster recovery plan (DRP) - (plan relying on human, physical, technical, and procedural resources to recover from/restore an activity interrupted by an emergency or disaster)
disaster recovery planning (DRP) - (planning process to recover from/restore operations disrupted by an emergency or disaster)
discounted cash flow(s) (DCF) - (current value of expected future cash receipts and expenditures)
discounted cash flow(s) method (DCFM) - (current value of expected future cash receipts and expenditures)
Discounted Dividend Model (DDM) - (mathematical model for pricing stock based on the discounted value of projected future dividend payments)
disk management systems (DMS) - (control of hard disks)
Disposable Personal Income (DPI) - (personal income after taxes and fees have been paid)
distributable net income (DNI) -
Distributed Component Object Model (DCOM) - (Microsoft client/server system allowing one component to access multiple system resources)
distributed computing environment (DCE) - (client/server framework allowing one component system to access other system resources)
distribution cost accounting (DCA) - (including cost of after-manufacturing costs, such as advertising, in product costs)
Dividend Discount Model (DDM) - (mathematical model for pricing stock based on the discounted value of projected future dividend payments)
dividend(s) received deduction (DRD) - (tax deduction for dividends received from domestic corporations)
document image processing (DIP) -
Doing Business As (DBA) - (name used for business purposes which is not the legal name)
Dollar Unit Sampling (DUS) - (audit sampling procedure based on dollar/amount mistakes expected versus mistakes found)
Domestic International Sales Corporation (DISC) - (company receiving tax incentives for exporting business)
double-declining-balance depreciation method (DDB) - (method of calculating accelerated depreciation)
double income tax (DIT) -
double income tax credit (DITC) -
Dow Jones Industrial Average (DJIA) - (index/measure for reporting stock performance)
dual consolidated loss (DCL) - (net operating loss of a domestic corporation that is subject to the income tax of a foreign country)
Dynamic Host Configuration Protocol (DHCP) - (protocol allowing servers to assign IP addresses to network clients)
dynamic link library (DLL) - (library/stored set of functions that system applications can use to carry out different procedures)