Drayage—Synonymous with cartage.
Due Bill—A written acknowledgment of an amount due; of the same effect as a demand note.
Dunning—Soliciting or urgently pressing the payment of a debt.
Duplicate—A copy of a paper or document; the act of making a copy.
Duty—The tax paid on imported goods.
Doubtful—Of questionable value. We refer to an account as "doubtful" when we question the likelihood of its payment.
Draft
Earnest—An advance payment, applying on the purchase price, made to bind an oral bargain.
Embezzlement—See Defalcation.