摊分

At the end of each year, Solarwind Corporation will make the following adjusting entry to amortize the bond discount

在每年末，太阳同风公司将作如下的调整分录，以摊销债券折价…

Although Grimsson insists that Iceland will repay the debt — which amounts to about one-third of Iceland's annual output, or $17,400 per Icelander — he says the British and Dutch governments are trying to bully the country into accepting an extortionate interest rate of 5.55% over 15 years.

冰岛欠债总额已经占到了全国年产值的三分之一，也就是说，每个冰岛人均摊17400美元。

Article 7A cedant shall, in the current period of recognition of the premium income of the original insurance contract, calculate and determine the reinsurance expenses which shall be recovered from the reinsurance acceptor and record them into the profits and losses of the current period.

第七条再保险分出人应当在确认原保险合同保费收入的当期，按照相关再保险合同的约定，计算确定应向再保险接受人摊回的分保费用，计入当期损益。

It has less than a third of the market and margins on earnings before interest, tax, depreciation and amortisation came in at about 33 per cent last year compared with 54 per cent for China Mobile.

被迫运营两个互相竞争的网络，一直使中国联通受到拖累。该公司的市场份额不到三分之一，去年其息税折旧及摊销前利润率约为33%，相比之下，中国移动为54%。

IFRS 9 has two measurement categories: amortised cost and fair value.

国际财务报导准则第9号有2个衡量的分类，分别是摊销后成本与公平价值。

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。