摊销

An extraordinary amount of money has been lost by the insurance industry in the bond area -notwithstanding the accounting convention that allows insurance companies to carry their bond investments at amortized cost, regardless of impaired market value.

整个保险业界，因投资债券而蒙受了相当庞大的损失，虽然依照会计原则，允许保险公司以摊销成本而非已严重受损的市场价值来记录其债券投资，事实上，这种会计方法反而是导致更大损失的元凶，因为当初若是保险公司被迫以市场价格来认列损失，那他们或许就会早一点注意到问题的严重性。

Accounting on the cash basis does not really reflect the revenue and expenditure as well as the creditor rights and debt; fixed asset without depreciation increases the asset spuriously; the unreasonable write-off of invisible assets; the acceptance of non-cash assets donation increases the expenditure spuriously; the basic construction uniline account calculation can not reflect the finance, revenue and expenditure comprehensively, completely and correctly.

现行高等学校会计制度存在以下不足：收付实现制的会计核算基础不能真实反映高校的收入支出以及债权债务状况；固定资产不提折旧虚增了高校的资产；无形资产的摊销欠合理；接受非现金资产捐赠业务的会计处理虚增支出；基本建设单列账套核算不能全面、完整、准确地反映高校的财务状况和收入支出情况。

Will not be able to distinguish between products according to the supplementary material, amortisation and accrued expenses, depreciation costs into the manufacturing costs.

将不能按产品区分的辅助材料、摊销及预提费用、折旧费用转入制造费用。

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。

American firms used to be allowed to amortise goodwill over many years.

过去美国的企业被允许将商誉在很多年内逐步摊销。

Its reported earnings should also increase considerably in 2002 given that the company has been shouldering a large charge for the amortization of goodwill and that this "cost" will disappear under the new GAAP rules.

我们持股 76%的中美能源公司，在 2001 年的表现相当不俗，虽然必须承担大笔的商誉摊销费用，但预期 2002 年获利仍将大幅成长，而依照一般公认会计原则，以后这类帐面成本将不再出现。

Day-to-day fund is used to share the cost of more than calculated net asset value, that is, based on historical costs and amortization of bond premium and discount valuation.

每天日常基金用于分享超过净资产价值计算成本，即在历史成本和债券溢价和折价摊销的估价。

I'd like to see more disclosure on net investment in films, cash cost and amortization.

" "我希望看到更多的披露上的净投资在电影，现金成本及摊销。

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。