摊销

Recognized one year's amortization of premium on 40-year bonds payable.

确认40年期的应付债券当年摊销的溢价。

B For the assets over which the enterprise has drawn a reserve fund for value decrease, depreciation or bad debt, if the taxable income has been increased at the time of filing tax returns, the enterprise shall be permitted to make an adverse tax payment adjustment regarding the write-off reserve due to disposal of the relevant assets by value recovery or transfer, for the fixed assets and intangible assets among the above mentioned assets, the deductible depreciated or amortized amount may be determined on the basis of the book value before the reserve is drawn.

企业已提取减值、跌价或坏帐准备的资产，如果申报纳税时已调增应纳税所得，因价值恢复或转让处置有关资产而冲销的准备应允许企业做相反的纳税调整；上述资产中的固定资产、无形资产，可按提取准备前的帐面价值确定可扣除的折旧或摊销金额。

Meaning that the second mortgage is amortized over 30 years, but is due in 15 years.

意思是说，第二按揭30年摊销，但由于是15年。

Amortisation can also refer to the reduction of debt, either through periodic payments of principal and interest, or through use of a sinking fund.

摊销也可指通过分期还本付息或使用偿债基金减少债务。

Gora, a brokerage in Rio de Janeiro, said Positivo's controllers, who have broad interests including education and printing, could be tempted to sell after the company's market share fell to 23.3 per cent in the third quarter this year from 30.7 per cent a year earlier and its cash flow margin (by the earnings before interest, tax, depreciation and amortisation measure) fell to 12.5 per cent from 16.3 per cent under fierce price competition from new entrants.

今年第三季度，由于来自市场新军激烈的价格竞争，该公司市场份额从去年同期的30.7%降至23.3%，同时现金流占净销售额百分比（以利息、税项、折旧和摊销前收益衡量）从16.3%降至12.5%。

Any write-offs or amortization of noncurrent items deducted on the income statement must be added back to net income.

任何已从收益表减去的非流动项目的注销或摊销，都必须加净收益。

In fact, any write-offs or amortization of noncurrent items deducted on the income statement must be added back to net income to arrive at the amount of funds provided by operations.

事实上，任何已从收益表中减去的非流动项目的注销或摊销，都必须加回净收益，以得出&营业所提供的营运资本&。

Unearned revenue due to undelivered elements is recognized ratably on a straight-line basis over the related product ' s life cycle

由于非交付因素而产生的不能实现的收入在产品周期内用直线法摊销。

For adapting sciential updating fleetly,accelerating amortization method is used.

为适应知识的快速更新，无形资产采用加速摊销的方法

Yili sales price is less expensive than the first half of Mengniu was 3 billion yuan, an increase in 2008 equity incentive amortization 274,000,000, subquality product recovery, the destruction will also increase costs during the period.

伊犁销售价格低于成本蒙牛上半年为3亿元，在2008年股权激励摊销2.74亿，不合格产品回收增加，破坏也将在此期间增加的成本。

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。