DATOS EXTERNOS (EXTERNAL DATA)-
(MKT)- Data that originate outside the organization for which
the research is being done.
DÉBITO (DEBIT)
- (CON)- An entry on the left side of an account. As a
verb, to make an entry on the left side an account. Under
the double entry bookkeeping system, debits
increase assets and expenses and decrease liabilities,
equity and revenues.
DEFERRED ANNUITY
(ANUALIDAD DIFERIDA)- (CON)- Annuity whose
first payment or receipt does not begin until sometime
after the first period; for example, an annuity of $1000
that is not paid for the first three years, then commences
payments at the end of each year from the fourth and
continues through the end of the annuity.
DEFICIT
PRESUPUESTARIO (BUDGET DEFICIT)- (ECO)- The
amount by which budgetary outlays exceed revenues.
DEMANDA (DEMAND)-
(ECO)- A schedule or curve showing, ceteris paribus,
how much of a good or service would be demanded at various
possible prices.
DEMANDA AGREGADA
(AGGREGATE DEMAND)- (ECO)- Total expenditures
on consumer goods and services, government goods and
services, (desired) investment, and net exports.
DEMANDA DERIVADA
(DERIVED DEMAND)- (ECO)- The demand for an
input that depends on the demand for the product or
products it is used to make. For example, the demand for
flour is derived from the demand for bread.
DEMANDA EFECTIVA
(EFFECTIVE DEMAND)- (ECO)- The quantity of a
good that, purchasers are willing to buy at a particular
price.
DEMANDA ELASTICA
(ELASTIC DEMAND)- (ECO)- Demand with an
elasticity of more than one. A fall in price causes an
increase in total expenditure on the product in question,
because the percentage change in quantity demanded is
greater than the percentage change in price.
DEPOSITO EN
TRANSITO (DEPOSIT IN TRANSIT)- (CON)- Cash
receipts which arrived at the bank too late to be credited
to the depositor's bank statement for the current month.
Such deposits are added to the bank balance when preparing
the Bank Reconciliation.
DEPRECIACION (DEPRECIATION)-
(CON)- Process that allocates the original cost of a
fixed asset to the years in which it is expected to
generate revenues. The loss in the value of physical
capital due to wear and obsolescence.
DEPRESION (DEPRESSION)-
(ECO)- An extended period of very high unemployment
and much excess capacity.
DESCONTAR (DISCOUNTING)-
(FIN)- Finding the present value of a cash flow. An
institution lending money to a business with a customer's
debt obligation to the firm as security on the loan.
DESECONOMIAS DE
ESCALA (DISECONOMIES OF SCALE)- (ECO)- Said to
be experienced whenever long-run average cost increases as
output increases.
DESEMBOLSO DE
CAPITAL (CAPITAL EXPENDITURE)- (FIN)- Cash
outflows associated with a long-term investment or capital
budgeting projects.
DESEMBOLSOS
OPERACIONAL (OPERATING EXPENDITURES)- (FIN)-
Cash outlays that produce no benefits beyond the current
period.
DESEMPLEO CICLICO
(CYCLICAL UNEMPLOYMENT)- (ECO)- Unemployment
caused by a turndown in the business cycle.
DESEMPLEO
FRICCIONAL (FRICTIONAL UNEMPLOYMENT)- (ECO)-
That portion of unemployment accounted for by people
spending relatively short periods between jobs.
DEUDA (DEBT)-
(CON)- Borrowed funds that must be repaid with interest
over a stated period. Obligation to pay.
DEUDAS CORRIENTE
(CURRENT LIABILITIES)- (CON)- Debts that are due
for payments within a year.
DEBTOR (DEUDOR)-
(CON)- Individual who has a legal obligation to pay
money to another.
DEVALUACION
(DEVALUATION)- (ECO)- In international
economics, a reduction of the par value of a currency.
DINERO (MONEY)-
(ECO)- Anything, regardless of form, that is
acceptable as payments for goods and services.
DISCRIMINACION DE
PRECIO (PRICE DISCRIMINATION)- (MKT)- Illegal
practice of offering a customer discounts that are
not offered to all other purchasers buying on similar
terms.
DIVIDENDOS (DIVIDENDS)-
(FIN)- Earnings and profits of a corporation
appropriated for distribution among shareholders, usually
paid quartely.
DIVIDENDO EN
EFECTIVO (CASH DIVIDEND)- (FIN)- Payments of a
firm's earnings in the form of cash to stockholders.
DIVISION DE
TRABAJO (DIVISION OF LABOR)- (ECO)- Process of
dividing work and assigning tasks to workers.
