An account recording cash transactions, of both receipts and payments of an entity. The cash account, if in debt, is an asset account, or, if in credit, is a liability account. See also Account; Equity.
用以記錄某實體的現金收入和支出交易的帳戶。若有借方餘額，該帳戶為資產類帳戶，若有貸方餘額，則為負債類帳戶。另見 Account; Equity。

• Degree of risk
• De jure
• De jure recognition
• Delay
• Delay in acceptance
• Del Credere Agent
• Delegate
• Delegated legislation
• Delegation
• Delegatus non potest delegare
• Delimitation
• Delisting
• Deliverable futures contract
• Deliverable option
• Delivery
• Delivery clause
• Delivery in fact
• Delivery note
• Delivery of award
• Delivery of verdict
• Delivery up
• Delivery up and cancellation
• Delusion
• Demand
• Demand bill