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Deferred Income Tax 递延所得税

A liability that results from income already earned and recognized for accounting purposes, but not for tax purposes, that is recorded on the balance sheet. 一项在会计上已经入账但在税务上仍未入帐的收入引...
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Deferred Annuity 递延年金

An annuity contract that delays payments of income, installments, or a lump sum until the investor elects to receive them. 延迟支付收入、分期付款或整笔付款,直至投资者选择收取的年金合约
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Deferred Account 递延帐户

An account that postpones tax liabilities until a later date. Deferred accounts are usually retirement accounts. 延迟税务负债的帐户,一般属于养老金帐户
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Defensive Buy 防御性投资

An investment that is an attractive buy because it is low risk, not because of its return potential. 一项吸引力在于低风险,而不是回报潜力的投资
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Defeasance 宣告(合约)无效、废止契约

A provision that voids a bond or loan when the borrower sets aside cash or bonds sufficient enough to service the borrower's debt. 若借方预留足以还本付息的现金或债券,可注销债券或贷款的条款
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Default Risk 违约风险

The risk that a company or individual will be unable to pay the contractual interest or principal on its debt obligations. 一家公司或一名人士未能根据合约偿还债务本金与利息的风险
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Default 违约,未能履行合约

The failure to promptly pay interest or principal when due. The failure to perform on a futures contract as required by an exchange. 未能在到期时准时还本付息 未能根据交易所要求履行期货合约
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Deep Discount Bond 高折扣债券

A bond that sells at a significant discount from par value. A bond that has a coupon rate significantly less than the prevailing rates of fixed-income securities with similar risk ...
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