摊分

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

Focus Media in history from the first quarter of the total acquisition amortization of intangible assets for 10.7 million U.S.

分众传媒第一季度来自于历史收购的总无形资产摊销为1070万美元。

In view of limitation of the production VAT and the requirements of current economic development, it is a must to transfer from production VAT to consumer VAT. Meanwhile the following measures can be taken to make up for the great shrinkage in VAT revenue caused by the implementation of consumer VAT: allocating the refund of fixed assets balance by years, unifying VAT tax rate, abolishing previous low tax rate, imposing new taxations advisably.

鉴于生产型增值税的缺陷及我国目前经济发展的需要，必须适时将生产型增值税转向消费型增值税，同时为弥补消费型增值税所导致的增值税收入的锐减可采取以下方案：把原来的固定资产余额中所含的抵扣税款分几年摊销，统一增值税税率，适当开征新税。

Meanwhile the following measures can be taken to make up for the great shrinkage in vat revenue caused by the implementation of consumer vat: allocating the refund of fixed assets balance by years, unifying vat tax rate, abolishing previous low tax rate, imposing new taxations advisably.

鉴于生产型增值税的缺陷及我国目前经济发展的需要，必须适时将生产型增值税转向消费型增值税，同时为弥补消费型增值税所导致的增值税收入的锐减可采取以下方案：把原来的固定资产余额中所含的抵扣税款分几年摊销，统一增值税税率，适当开征新税。

How many years shall I amortize them?

好的，我该分几年来摊销？

The total gross earnings under a finance lease is allocated to accounting periods to give a constant periodic rate of return on the Group's net investment in the lease in each period.

融资租赁项下的收入总额会於会计期间内摊分，令本集团在各个期间於租赁的净投资所得回报有固定回报率。

The system mainly involves following content: The interface routine, data restraining, the data apportions, target extraction, production report form, report form browsing downloading and so on.

系统主要涉及以下内容：接口程序，数据收敛，数据摊分，指标抽取，生成报表，报表浏览下载等。

Recorded revenues to be apportioned among two or more accounting periods.

记录的收支被摊分在二个或更多会计年度之中。

Therefore, the cost of the inspection department is visually spread out and amortized as a percentage of the total cost of all material received.

所以，检测部门的费用就摊分到每批来料的总费用上。

The profits and losses from the joint venture company's operations and any distributions of surplus assets are shared by the venturers, either in proportion to their respective capital contributions, or in accordance with the terms of the joint venture agreement.

合营公司经营业务之溢利及亏损及任何盈余资产之分派均由合营人士按彼等各自之出资比例或根据合营协议之条款规定而摊分。

With Death guitarist Schuldiner adopting vocal duties, the band made a major impact on the scene.

随着死亡的吉他手Schuldiner接受主唱的职务，乐队在现实中树立了重要的影响。

But he could still end up breakfasting on Swiss-government issue muesli because all six are accused of nicking around 45 million pounds they should have paid to FIFA.

不过他最后仍有可能沦为瑞士政府&议事餐桌&上的一道早餐，因为这所有六个人都被指控把本应支付给国际足联的大约4500万英镑骗了个精光。