amortization
美 
英 [əˌmɔːtaɪ'zeɪʃ(ə)n]
- n.分期偿还；【法】不动产的让渡[捐赠]
- 网络摊销；摊还；分期偿付
词形变化
复数：amortizations 同义词
英汉解释
例句
The usual accounting entry for amortization consists of a debit to Amortization Expense and a credit to the intangible asset account.
摊销的一般会计分录由借记摊销费和贷记无形资产账户组成。
The entry to be made to record the annual amortization expense would be .
记录年摊销费的会计分录是…
The systematic write-off to expense of the cost of an intangible asset over its useful life is termed as amortization.
将无形资产的成本在其存续期内系统化地结转到费用叫做摊销。
A bank loan to a company , with a fixed maturity and often featuring amortization of principal .
银行发放给公司的有一定期限的贷款，常以分期偿还本金为特征。
The amortization of above-mentioned adjustment amounts shall be finished on the maturity date of the financial instrument.
上述调整金额应当于金融工具到期日前摊销完毕；
The next section provides a summary of the current rules and the FASB's new rules on goodwill amortization.
下一节提供了一个简要的现行规则和财会准则委员会的新规则对商誉摊销。
formation of intangible assets, in accordance with the cost of an intangible asset amortization of 150%.
形成无形资产的，按照无形资产成本的150%摊销。
Roth said earnings before interest, taxes and amortization has increased about 25% since the toy chain was bought by Vornado, KKR and Bain.
罗丝表示，自从被收购后，玩具反斗城的息税摊销前利润增长了大约25%。
Analysis by the sinking-fund procedure is also known as "amortization with interest on first cost. "
以偿债基金步骤进行分析，也就是大家所熟知的“对初始成本进行带利息分期偿还”。
This part discusses the regulation on intangible assets measurement, including beginning measure, amortization and devaluation.
对无形资产的摊销，本文分别就摊销的范围、年限、方法等进行了论述；
and shall implement the dynamic administration of the ledgers on depreciation (amortization) of fixed assets and intangible assets.
通过建立固定资产和无形资产折旧（摊销）台账，进行动态管理。
The life of a machine and related amortization costs, are related to the amount of time the machine was running.
机器的生命周期和相关折旧成本，与机器运转的时间相关。
Moreover, the paper simply discusses problems concerning intangible asset amortization and information disclosure.
文章还简单介绍了无形资产价值摊销和信息披露所面临的有关问题。
The reasonable amortization amount of intangible assets shall be its cost minus the expected residual value.
第十八条无形资产的应摊销金额为其成本扣除预计残值后的金额。
D. Discover and identify cost drivers which include parts and tooling, chart out labor, subcontract, material, amortization and consumables.
发掘识别成本因素，包括部件与模具，标明劳力、分包、材料摊销和易耗品等。
Approve all accounting vouchers in User Friend System, prepare voucher for revenue & cost recognition, amortization and accruals.
审核所有用友系统中的会计凭证，做好收入、成本、待摊和预提费用确认的会计凭证；
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 evaluating the wisdom of business acquisitions, amortization charges should be ignored also.
在评估商业并购是否明智时，摊销费用也应被忽略。
As for other leased assets, systematic and reasonable methods shall be adopted for its amortization.
对于其他经营租赁资产，应当采用系统合理的方法进行摊销。
However, revenues are increasing and machines continue to produce paper long after amortization.
然而，收入的增加和机器继续生产了很久之后摊销。
Repayment of the bond is conditioned on 10 years' amortization.
此项债券规定分十年偿还。
long-term deferred expenses accounting enterprise already defray, but amortization of one year or more (excluding 1 year) all the expenses.
长期待摊费用核算企业已经支出，但摊销期限在1年以上（不含1年）的各项费用。
You can live a full and rewarding life without ever thinking about Goodwill and its amortization.
你根本不用想商誉和其摊销，也能生活得很充实有益。
Many business loans use a level amortization with roughly equal principal reductions from each periodic payment.
许多商业贷款采用的平均摊销的方法是：从每次的周期性付款中，进行大体相同的本金削减。
There is no restriction on payment of amortization of loans or depreciation of direct investments.
对于分期偿还贷款支付和直接投资的折旧等项目没有限制。
Furthermore, the respective banks will grant a respite on interest and amortization payments into the year 2011.
此外，有关银行将给予利息和摊销缓解到2011年支付。
Earnings before interest, taxes, depreciation and amortization at the overseas business climbed 15 percent.
海外业务的扣除利息、税项、贬值和摊销前的收益攀升了15%。
"Amortization" includes depreciation; it does not include compensation for use of capital.
“摊销”包括折旧，但不包括对资本使用的补偿。
Plant and equipment are carried at cost less accumulated depreciation and amortization.
固定资产（厂房和设备）的核算方法是成本减去累计折旧和摊销。
This means forever viewing purchased Goodwill at its full cost, before any amortization.
这意味着永远视所购买的商誉为在任何摊销之前的全部成本。
That means no amortization charges to gradually extinguish that asset need be made against earnings.
这意味着不需针对盈利核算摊销费用而逐渐削减这项资产。
Borrowing expense refers to interest expenses, discount, premium amortization, auxiliary expenses, loss of exchange, etc. incurred by loan.
借款费用是指因借款发生的利息支出、折价或溢价的摊销、辅助费用、汇兑差额等费用。
Followed by the measurement of goodwill and amortization, in the specific methods of operation there are a lot of problems.
其次是商誉的计量和摊销，在具体的操作方法上也存在很多问题。
the period of amortization shall not be less than five years.
摊销期限不得少于五年。
Money which is not paid when due , under a payment plan or amortization schedule . Could lead to enforcement of loan agreement by lender .
根据付款计划或分期偿还日程表，没有及时支付的金额。可能会导致贷方强制执行贷款协议。
An item such as amortization of bond premium would be deducted from the net income figure in the statement of changes in financial position.
对公司债溢价摊销这样的项目，在财务状况变动表中则应从净收益数字中减去。
Chapter 5 internally generated goodwill amortization with disclosed.
第五章自创商誉的摊销与披露。
Should goodwill amortization?
商誉该不该摊销？
Amortization methods differ based upon the type of loan.
分期摊销的方法根据贷款的不同类型而不同。
The straight-line amortization of the unrecognized APBO at the time FASB Statement No. 106 is adopted.
未被认识APBO的直线分期偿还当FASB陈述106号被采用的时候。
SABMiller's bid values Foster's at 12. 5 times current year forecast earnings before interest, tax, depreciation and amortization (EBITDA).
按未计利息、税项、折旧及摊销之利润（EBITDA）标准计算，SABMiller的出价估值为富仕达现行年度预估获利的12.5倍。
