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Discount on Sales or Purchases
A reduction in the price of goods or services, either as a sales incentive (sales discount) or a reward for early payment (purchase discount). These discounts are recorded separately and help manage receivables or reduce cost of goods.
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Dormant Company Accounts
Simplified annual accounts UK companies must file with Companies House when they have had no significant financial transactions.
Dividend Allowance
The tax-free amount of dividend income UK taxpayers can receive each tax year before dividend tax applies.
DBA (Doing Business As)
A US registration allowing a business to operate under a name different from its legal entity name.
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