摊销

In banking books, they can be reported at "amortised" cost, so financial institutions would not have to report further falls in market prices and gains would be spread evenly over the lifetime of the assets.

在银行业账户中，这些金融资产可作为&已摊销&成本，这样金融机构就不必再报告这些资产市场价格的进一步下跌，而收益将在资产的有效期内被均匀地分摊。

BANK LOANS At 30 June, the bank loans were repayable as follows: The Group 2008 2007 HK$'000 HK$'000 Within one year or on demand 12,480 25,311 After one year but within two years 7,800 20,770 After two years but within five years – 27,090 After five years – 826 7,800 48,686 20,280 73,997 All of the non-current interest-bearing borrowings are carried at amortised cost.

银行贷款于六月三十日，须偿还之银行贷款如下：本集团二零零八年二零零七年千港元千港元一年内或按要求 12，480 25，311 一年后但两年内 7，800 20，770 两年后但五年内– 27，090 五年后– 826 7，800 48，686 20，280 73，997 所有非即期计息借贷按摊销成本计算。

Goodwill is amortised using the straight-line method over its estimated useful life of 10 years.

商誉乃按估计可使用期限以直线法摊销。

Prepaid land lease payments are amortised over the term of the lease by the straight-line method.

预付土地租赁款项根租赁期限以直线法摊销。

Patent and other intangible assets are initially recorded at actual cost, and amortised using the straight-line method less than 10 years generally.

专利权及其他无形资产按实际支付的价款入账，一般采用直线法按小于10年平均摊销。

Loans and receivables are carried at amortised cost using the effective

贷出款项及应收帐款采用实际利率法按摊销成本值扣除任何减值亏损

The liability component is subsequently carried at amortised cost.

负债部分其后按摊销成本列账。

Amortising an asset effectively transfers its value, or the part that is being written off, from the balance sheet to the profit and loss account, where it reduces taxable income.

摊销资产有效地把资产价值或正被冲销的那部分价值从资产负债表上转移到损益表上从而减少了应纳税收入。

You will also want to know how the home equity loan will be amortized.

你还会想知道如何回家股本贷款将摊销。

I personally think that the creation of goodwill have recognized the need for it and should be amortized

我个人认为自创商誉的确认有它的必要性而且应该摊销。

Plunder melds and run with this jewel!

掠夺melds和运行与此宝石！

My dream is to be a crazy growing tree and extend at the edge between the city and the forest.

此刻，也许正是在通往天国的路上，我体验着这白色的晕旋。