NEARBY ENTRIES
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Simplified |
摊销 |
Traditional |
攤銷 |
Pin Yin |
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English |
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Examples: |
1. | 加速摊销 |
| Accelerated amortization |
2. | 债券发行费摊销 |
| Amortization of Bond issued expense |
3. | 固定资产摊销 |
| Amortization of fixed asset |
4. | 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。 |
| Any write-offs or amortization of noncurrent items deducted on the income statement must be added back to net income. |
5. | 在40年的债券发行期内,溢价的摊销形式与折价摊销相似。 |
| Premium is amortized over the 40-year life of the bonds in a manner similar to the amortization of discount. |
6. | 确认40年期的应付债券当年摊销的折价。 |
| Recognized one year's amortization of discount on 40-year bonds payable. |
7. | 确认40年期的应付债券当年摊销的溢价。 |
| Recognized one year's amortization of premium on 40-year bonds payable. |
8. | 直线摊销法 |
| Straight-Line method of amortization |
9. | 摊销当年债券溢价的会计分录如下… |
| The entry to amortize bond premium for one year is illustrated below... |
10. | 摊销无形资产通常用直线折旧法。 |
| The straight-line method normally is used for amortizing intangible assets. |
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