distribute (v.) send out goods from the manufacturer to the end user分銷

　　[例] The distributing line of the company is very advanced and considerable.

　　distribution (n.) act of sending goods from the producer to another person or organization分銷

　　[例] Have you prepared for the distribution of the goods?

　　distributor (n.) person or company which sells goods for a manufacturer分銷商

　　[例] We are the sole distributors.

　　diversify (v.) extend into new business areas多元化

　　[例] Although we are a chemicals company, we diversified into publishing.

　　[同義詞] vary, variegate

　　diversification (n.) act of diversifying多元化

　　[例] The superior leaders of the company believe the diversification will bring larger market and more profits.

　　divest (v.) to sell assets出售

　　[例] We cannot divest all assets.

　　dividend (n.) percentage of profits paid to shareholders紅利

　　[例] The size of the dividend payment is decided by the board of the directors.

　　[同義詞] bonus

　　dividend per share (n) the amount of money paid by a company to its shareholders divided by the total number of shares issues 每股股息

　　[例] After the reshuffle of the company, there is a huge rise in dividend per share .

　　division (n.) main part of a large organisation部門

　　[例] The job description indicates where the job is to be carried out in terms of location, plant, division, department, and section.

　　documentation (n.) a collection of documents referring to a subject文件資料

　　[例] We have noted your instructions about documentation and will do accordingly.

　　dog (n.) term used in Boston Matrix to describe a product with low market growth and low market share(波士頓距陣中)市場占有率低、增長率慢的瘦狗產品

　　donate (v.) to present as a gift to a fund or cause; contribute捐贈

　　[例] TOSHIBA donated $ 5 m to Cambridge Univ.

　　[同義詞] give, bestow

　　domestic (adj.) referring to the home market國內的

　　[例] Large domestic market encourages us to explore overseas markets.

　　[同義詞] internal

　　dominant (adj.) most prominent as in position of market (市場)領導地位的

　　[例] In these newer markets the firm is dominant.

　　down payment a partial payment made at the time of purchase, with the balance to be paid later頭期款購買時的部分付款

　　down market (n. adj & adv) cheap, low end of the market 低端市場(的)

　　down-time/downtime (n.) time when factory machines are not producing停工期

　　[例] The downtime of the machine is too long. We’d better call the technician to maintain it.

　　downturn (n.) a tendency downward, especially in business or economic activity低迷時期

　　[例] There is a terrific downturn in retail sales six years ago.

　　DP (n.) (=Data Processing) the use of data by computers數據處理

　　drawer (n) one that draws, especially one that draws an order for the payment of money 開票人

　　[例] The cheque was bounced to the drawer because there was not enough money in his account.

　　drawee (n) the party on which an order for the payment of money is drawn受票人

　　[例] The drawee refused to accept the cheque because there was no signature in it.

　　drill (n.) disciplined, repetitious exercise as a means of teaching and perfecting a skill or procedure訓練

　　[例] easy and short drills

　　drive1 (n.) energy內驅力,沖勁

　　[例] His drive was worn out in the long run.

　　[同義詞] vigour

　　2.(v.) urge forward催使，促進

　　[例] New technological solutions are needed to tackle the problem and to help drive businesses forward to improve their productivity and output.

　　[同義詞] propel, push, impel

　　due (adj.) owed應付的，到期的

　　[例] This debt became due last week.

　　dull (adj.) (of business or market)sluggish; flat 不景氣的

　　[例] The business of this company is dull this year.

　　duplicate (n) an exact copy of a document such as a letter, a report, a receipt , and invoice etc.副本

　　[例] Keep the duplicate for your reference.

　　[同義詞] copy

　　duty-free (adj.) exempt from customs duties 免稅的

　　[例] duty-free merchandise