在港上市企业年报时间段（香港上市公司年报常用词汇III）

Daily quotations sheet of the Stock Exchange

联交所每日报价表

Day-to-day management

日常管理

Dealing in the company’s listed securities

本公司上市证券之买卖

Debentures

债权证

Debt securities

债务证券

Debtors, prepayments and deposits

应收账款、预付款项及按金

Decision maker

决策者

Declare final dividend

宣派末期股息

Decrease/increase in cash and cash equivalents

现金及现金等价物减少╱增加

Decrease/(increase) in time deposits with original maturity of more than three months when acquired

购入时原到期日超过三个月之定期存款减少╱（增加）

Decrease in capital reserve on consolidation at [ ]

于[日期]之综合账目时之资本储备减少

Deductible temporary differences

可扣减暂时性差额

Deferred revenue

递延收入

Deferred taxation

递延税项

Deferred tax debited/(credited) to equity during the year

年内于权益中扣除╱（计入）之递延税项

Deferred tax arising from fair value gain on available-for-sale financial assets

可供出售财务资产之公平值收益产生之递延税项

Deferred tax liabilities

递延税项负债

Deficit on revaluation of investment properties

重估投资物业之亏绌

Deficit on revaluation of investment properties shared by the Group

本集团应占之投资物业重估亏绌

Defined-benefit pension obligation

界定利益退休金责任

Defined benefit scheme

定额福利计划

Defined contribution retirement scheme

定额供款退休金计划

Definition

释义

Demand deposits

活期存款

deposits paid for property acquisition

收购物业之已付订金

Deposits paid for the abandoned acquisition of a property

因放弃收购物业而遭卖方没收之按金

Deposits paid on purchases of property, plant and equipment

购置物业、厂房及设备支付之按金

Depreciation allowances in excess of related depreciation

超出有关折旧之折旧备抵

Depreciation and amortisation

折旧及摊销

Deputy Chairman

副主席

Derecognition of financial assets

取消确认金融资产

Derivative financial instruments and hedging

衍生金融工具及对冲

Designated deposit(s)

指定存款

Dilutive effect

摊薄效应

Directly attributable costs

直接应占成本

Directly beneficially owned

直接实益拥有

Directors and staff

董事及员工

Directors’ and chief executives’ interests in equity securities

董事及主要行政人员之股本证券权益

Directors’ benefits from rights to acquire shares or debentures

董事于购入股份或债券之权利之利益

Directors’ fees

董事袍金

Directors’ interests in competing business

董事于具竞争性业务之权益

Directors’ interests in contracts

董事之合约权益

Directors’ interests in equity or debt securities

董事之股权或债务证券权益

Directors’ interests in security

董事之证券权益

Directors’ rights to acquire shares

董事购买股份之权利

Directors’ service contracts

董事服务合约

Discounted bills

贴现票据

Discounted cash flow analysis

折现现金流量分析

Discounted rate

贴现率╱折现率

Discretionary trust

全权信托

Disposal/partial disposal of subsidiaries

出售附属公司全部╱部份权益

Dispose of

出售

Distributable reserves

可供分派储备

Distribution costs

分销成本

Distribution in specie

实物分派

Divestment of non-core business

减持非核心业务

Dividend payable

应付股息

Dividend per share (including cash bonus)

每股股息（包括现金红利）

Dividend yield

股息率

Dividends

股息

Dividends paid

已付股息

Dividends paid to minority shareholders

已付少数股东股息

Dividends received

已收股息

Donations

捐款

Domestic Shareholders Class Meeting

内资股类别股东大会

Due diligence

尽职审查

Duplicate the interests

权益相互重叠

During the year

本年度╱年内

During the year under review

于回顾年度内

E

Earnings per share

-Basic

-Diluted

每股盈利

-基本

-摊薄

Earnings╱(loss) per share

每股盈利╱（亏损）

Effect of adopting SSAP 29

采纳会计实务准则第29号之影响

Effect of foreign Exchange rate changes

汇率变动之影响

Effective for annual periods beginning on or after [date]

自[日期]或之后开始之年度期间生效

Effective interest rate

实际利率

Effective tax rate

实际税率

Elements of executive compensation

行政人员报酬之要素

Eliminate/Eliminations

撇销

Embedded derivative

嵌入式衍生工具

Emolument bands

酬金组别

Emoluments

酬金

Employment Ordinance

僱佣条例

Employees

僱员

Equity derivatives

股本衍生工具

Equity interest

股本权益

Equity price risk

股票价格风险

Equity securities

股票证券

Equity-settled scheme

以股权支付之计划

Ernst & Young

安永会计师事务所

Estimated useful life

估计可使用年期

Exceptional items

特殊项目

Exchange adjustment

汇兑调整

Exchange differences arising on translation of overseas（subsidiaries/operations）

换算海外（附属公司╱业务）账目所产生之汇兑差额

Exchange equalization reserves

汇兑均衡储备

Exchange fluctuation reserve

汇兑波动储备

Exchange realignment

汇兑调整

Executive Committee

执行委员会

Executive directors

执行董事

Executive vice president

执行副总裁

Exercisable period

行使期

Exercise

行使

Exercise price

行使价

Exercised during the year

于年内行使

Expansion plan(s)

扩展计划

Expected life of options

购股权之预计年期

Expected useful lives

预计使用年期

Expenses not deductible for tax

不可抵减税项之费用

Explanatory statement

说明函件

Extracted from management accounts

摘录自管理账目

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