amortization
美 
英 [??m??ta?'ze??(?)n]
- n.分期償還；【法】不動產的讓渡[捐贈]
- 網絡攤銷；攤還；分期償付
詞形變化
復數：amortizations 同義詞
英漢解釋
例句
The usual accounting entry for amortization consists of a debit to Amortization Expense and a credit to the intangible asset account.
攤銷的一般會計分錄由借記攤銷費和貸記無形資產賬戶組成。
The entry to be made to record the annual amortization expense would be .
記錄年攤銷費的會計分錄是…
The systematic write-off to expense of the cost of an intangible asset over its useful life is termed as amortization.
將無形資產的成本在其存續期內系統化地結轉到費用叫做攤銷。
A bank loan to a company , with a fixed maturity and often featuring amortization of principal .
銀行發放給公司的有一定期限的貸款，常以分期償還本金為特征。
The amortization of above-mentioned adjustment amounts shall be finished on the maturity date of the financial instrument.
上述調整金額應當于金融工具到期日前攤銷完畢；
The next section provides a summary of the current rules and the FASB's new rules on goodwill amortization.
下一節提供了一個簡要的現行規則和財會準則委員會的新規則對商譽攤銷。
formation of intangible assets, in accordance with the cost of an intangible asset amortization of 150%.
形成無形資產的，按照無形資產成本的150%攤銷。
Roth said earnings before interest, taxes and amortization has increased about 25% since the toy chain was bought by Vornado, KKR and Bain.
羅絲表示，自從被收購后，玩具反斗城的息稅攤銷前利潤增長了大約25%。
Analysis by the sinking-fund procedure is also known as "amortization with interest on first cost. "
以償債基金步驟進行分析，也就是大家所熟知的“對初始成本進行帶利息分期償還”。
This part discusses the regulation on intangible assets measurement, including beginning measure, amortization and devaluation.
對無形資產的攤銷，本文分別就攤銷的范圍、年限、方法等進行了論述；
and shall implement the dynamic administration of the ledgers on depreciation (amortization) of fixed assets and intangible assets.
通過建立固定資產和無形資產折舊（攤銷）臺賬，進行動態管理。
The life of a machine and related amortization costs, are related to the amount of time the machine was running.
機器的生命周期和相關折舊成本，與機器運轉的時間相關。
Moreover, the paper simply discusses problems concerning intangible asset amortization and information disclosure.
文章還簡單介紹了無形資產價值攤銷和信息披露所面臨的有關問題。
The reasonable amortization amount of intangible assets shall be its cost minus the expected residual value.
第十八條無形資產的應攤銷金額為其成本扣除預計殘值后的金額。
D. Discover and identify cost drivers which include parts and tooling, chart out labor, subcontract, material, amortization and consumables.
發掘識別成本因素，包括部件與模具，標明勞力、分包、材料攤銷和易耗品等。
Approve all accounting vouchers in User Friend System, prepare voucher for revenue & cost recognition, amortization and accruals.
審核所有用友系統中的會計憑證，做好收入、成本、待攤和預提費用確認的會計憑證；
Any write-offs or amortization of noncurrent items deducted on the income statement must be added back to net income .
任何已從收益表減去的非流動項目的注銷或攤銷，都必須加凈收益。
In evaluating the wisdom of business acquisitions, amortization charges should be ignored also.
在評估商業并購是否明智時，攤銷費用也應被忽略。
As for other leased assets, systematic and reasonable methods shall be adopted for its amortization.
對于其他經營租賃資產，應當采用系統合理的方法進行攤銷。
However, revenues are increasing and machines continue to produce paper long after amortization.
然而，收入的增加和機器繼續生產了很久之后攤銷。
Repayment of the bond is conditioned on 10 years' amortization.
此項債券規定分十年償還。
long-term deferred expenses accounting enterprise already defray, but amortization of one year or more (excluding 1 year) all the expenses.
長期待攤費用核算企業已經支出，但攤銷期限在1年以上（不含1年）的各項費用。
You can live a full and rewarding life without ever thinking about Goodwill and its amortization.
你根本不用想商譽和其攤銷，也能生活得很充實有益。
Many business loans use a level amortization with roughly equal principal reductions from each periodic payment.
許多商業貸款采用的平均攤銷的方法是：從每次的周期性付款中，進行大體相同的本金削減。
There is no restriction on payment of amortization of loans or depreciation of direct investments.
對于分期償還貸款支付和直接投資的折舊等項目沒有限制。
Furthermore, the respective banks will grant a respite on interest and amortization payments into the year 2011.
此外，有關銀行將給予利息和攤銷緩解到2011年支付。
Earnings before interest, taxes, depreciation and amortization at the overseas business climbed 15 percent.
海外業務的扣除利息、稅項、貶值和攤銷前的收益攀升了15%。
"Amortization" includes depreciation; it does not include compensation for use of capital.
“攤銷”包括折舊，但不包括對資本使用的補償。
Plant and equipment are carried at cost less accumulated depreciation and amortization.
固定資產（廠房和設備）的核算方法是成本減去累計折舊和攤銷。
This means forever viewing purchased Goodwill at its full cost, before any amortization.
這意味著永遠視所購買的商譽為在任何攤銷之前的全部成本。
That means no amortization charges to gradually extinguish that asset need be made against earnings.
這意味著不需針對盈利核算攤銷費用而逐漸削減這項資產。
Borrowing expense refers to interest expenses, discount, premium amortization, auxiliary expenses, loss of exchange, etc. incurred by loan.
借款費用是指因借款發生的利息支出、折價或溢價的攤銷、輔助費用、匯兌差額等費用。
Followed by the measurement of goodwill and amortization, in the specific methods of operation there are a lot of problems.
其次是商譽的計量和攤銷，在具體的操作方法上也存在很多問題。
the period of amortization shall not be less than five years.
攤銷期限不得少于五年。
Money which is not paid when due , under a payment plan or amortization schedule . Could lead to enforcement of loan agreement by lender .
根據付款計劃或分期償還日程表，沒有及時支付的金額。可能會導致貸方強制執行貸款協議。
An item such as amortization of bond premium would be deducted from the net income figure in the statement of changes in financial position.
對公司債溢價攤銷這樣的項目，在財務狀況變動表中則應從凈收益數字中減去。
Chapter 5 internally generated goodwill amortization with disclosed.
第五章自創商譽的攤銷與披露。
Should goodwill amortization?
商譽該不該攤銷？
Amortization methods differ based upon the type of loan.
分期攤銷的方法根據貸款的不同類型而不同。
The straight-line amortization of the unrecognized APBO at the time FASB Statement No. 106 is adopted.
未被認識APBO的直線分期償還當FASB陳述106號被采用的時候。
SABMiller's bid values Foster's at 12. 5 times current year forecast earnings before interest, tax, depreciation and amortization (EBITDA).
按未計利息、稅項、折舊及攤銷之利潤（EBITDA）標準計算，SABMiller的出價估值為富仕達現行年度預估獲利的12.5倍。
