摊销

基本解释 (translations)

amortize

与摊销相关的网络例句 [注：此内容来源于网络，仅供参考]

This problem arises from the decline in bond prices and the insurance accounting convention that allows companies to carry bonds at amortized cost, regardless of market value.

事情的起因在于债券价格下跌，而会计原则又允许保险业以摊销成本而非市价列示其帐面价值，结果导致许多业者以摊销成本记录的长期债券投资金额达到其净值的二、三倍之多，换言之，只要债券价格下跌超过三分之一，便很有可能把公司的净值全部吃光，这其中甚至包括好几家知名的大公司在内，当然债券价格也有可能会回升，使得其部份，甚至全部的净值得以回复，但也没有人敢保证债券价

At the basic of the review of traditional intangible assets in the side of affirmance、dimension、amortization and publication, this article analyses the problems of the Traditional intangible assets accounting, which is in the age of the knowledge-based economy, and introduces some concrete steps of enlarging its vange, improving the method of dimension and amortization, then beefing up the content of a financial statement.

本文在对传统无形资产会计核算的确认、计量、摊销、披露四个方面进行评述的基础上，分析了进入知识经济时代传统无形资产核算所面临的问题，并提出了拓展无形资产的范围，改进无形资产的计量、摊销的方法及充实财务报表的内容等具体措施。

After analyzing two methods of accounting for premium and discount amortization of bond with simple interest and compound interest, the straight method, or in fact, the interest method , is proposed.

对不同计息环境下债券溢折价摊销方法进行了分析，得出了直线法也是一种实际利率法的结论。就我国目前情况来看，直线法是长期投资溢折价摊销更为适宜的方法，可用来处理所有应收和应付利息的摊销

Amortization or amortisation is the process of decreasing or accounting for an amount over a period of time.

摊销或摊销，是减少或某一金额占在一段时间内的过程。

If it is not feasible to adopt the effective interest rate method for the amortization, the straight-line method may be adopted.

采用实际利率法进行摊销不切实可行的，可以采用直线法进行摊销。

Article 12 Commercial banks should explain in their notes to the accounting report the important policy of accounting and accounting estimates, including: Accounting standards, accounting year, reporting currency, accounting basis and valuation principles; Type and scope of loans; Accounting rules for investment; Scope and method of provisions against asset losses; Principle and method of income recognition; Valuation method for financial derivatives; Conversion method for foreign currency business and accounting report; Preparation method for consolidated accounting report; Valuation and depreciation method for fixed assets; Valuation method and amortization policy for intangible assets; Amortization policy for long-term deferred expenses; Accounting practice for income tax.

第十二条商业银行应在会计报表附注中说明本行的重要会计政策和会计估计，包括：会计报表编制所依据的会计准则、会计年度、记账本位币、记账基础和计价原则；贷款的种类和范围；投资核算方法；计提各项资产减值准备的范围和方法；收入确认原则和方法；衍生金融工具的计价方法；外币业务和报表折算方法；合并会计报表的编制方法；固定资产计价和折旧方法；无形资产计价及摊销政策；长期待摊费用的摊销政策；所得税的会计处理方法等。

This can be achieved via a purchase or sinking fund.

有形的固定资产的成本摊销称为折旧，也指预付费用等递延资产的摊销。

Of the reporting unit by the fair value of tangible and intangible assets after revaluation, is compared with its

的无形资产价值很高，摊销年限又很短的话，则每年的摊销费用将会很大。因

Give delaying charge is to point to cannot all plan into in those days increase and decrease, ought to be in each cost that amortizes inside year later, include the organization expenses, improved defray that hires fixed assets and fixed assets repair defray and amortize deadline to be in one year the other charge waiting for booth of above, say again " give delay capital fund ".

递延费用是指不能全部计入当年损益，应当在以后年度内分期摊销的各项费用，包括开办费、租入固定资产的改良支出和固定资产的修理支出以及摊销期限在一年以上的其他待摊费用，又称&递延资产&。

Its credit reflection presses to certainly amortize the manpower property of the rate calculation to amortize the sum, debit reflection etc. because of retiring and leaving office the reason withdraw the officers and workers' total amount of the business enterprise to amortize the sum, the surplus amount means that the total amount of the existing manpower property amortizes the sum.

其贷方反映按一定的摊销率计算的人力资产摊销额，借方反映因退休、离职等原因退出企业的职工之累计摊销额，余额表示现有人力资产的累计摊销额。

与摊销相关的网络解释 [注：此内容来源于网络，仅供参考]

the accounting entry for the amortization：摊销会计分录

摊销费 amortization expenses | 摊销会计分录 the accounting entry for the amortization | 专利摊销费用帐户 Patent Amortization Expense account

amortise：摊还/摊销

amortisation /摊还/摊销/ | amortise /摊还/摊销/ | amortisement /摊还/摊销/

amortization charge：摊销费用

amortization 摊销 | amortization charge 摊销费用 | amortization of bond discount债券折价摊销

amortization of bond discount：债券折价摊销

amortization charge 摊销费用 | amortization of bond discount债券折价摊销 | amortization of bond premium债券溢价摊销

amortization of bond discount：公司债券折价摊销

amortization charge;摊销费用;; | amortization of bond discount;公司债券折价摊销;; | amortization of bond premium;公司债券溢价摊销;;

Amortization：摊销

有形的固定资产的成本摊销称为折旧,也指预付费用等递延资产的摊销. 会计上记录荒废中的资产(如矿藏或天然气田)价值损耗的一个指标. 与此相对的折旧(depreciation)是记录有形资产价值的下降,摊销(amortization)则是记录无形资产价值的下降.

amortization schedule：摊销进度表

amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销 | amortization schedule 摊销进度表 | amortize 摊销

amortization schedule：摊销表,摊还表

amortization of patent 专利摊销 | amortization schedule 摊销表,摊还表 | amortized cost 摊余成本

unamortized cost：未摊销成本

unamortized bond premium未摊销债券溢价 | unamortized cost未摊销成本 | unamortized expense未摊销费用

Amortised cost：摊销后成本

73 Amortisation period 摊销期间 | 74 Amortised cost 摊销后成本 | liability 金融资产或金融负债之摊销后成本