摊销,amortization
1)amortization[英][?,m?:ti'zei??n][美][?,m?t?'ze??n]摊销
1.Discussion on confirmation of the amortization ratio of the negative goodwill;确定负商誉摊销比例的探讨
2.Based on analysing the current confirmation of goodwill,this paper puts forward the reasons for affirmation of achieving goodwill by oneself and discusses measurement and amortization of achieving goodwill by oneself.本文在分析现有商誉确认现状的基础上,提出了对自创商誉进行确认的理由,并对自创商誉的计量与摊销问题作了一些分析探讨。
3.The old accounting system is obviously not suitable in respect of the stipulations on the amortization method of intangible assets.无形资产在企业融资中发挥着越来越重要的作用,新修订的《公司法》与原《公司法》相比,对无形资产在企业设立时允许的出资比例有了较大提高,原会计制度对无形资产摊销方法的规定显然已不太适用。
英文短句/例句

1.variable sales and distribution costs销售和摊销变动成本
2.The Course of Accumulative Amortization Offered in Invisible Assets Amortization;无形资产摊销应设置“累计摊销”科目
3.deferral and amortization of gains and losses延期任列并摊销损益
4.Amortization of Discount on Funded Debt长期债务的折价摊销
5.basis for amortizing the costs of technology transfers技术转让费用摊销标准
6.discount amortizatio债券发行贴水的摊销
7.amortization of debenture expenses公司债发行费用摊销
8.Premium is amortized over the 40-year life of the bonds in a manner similar to the amortization of discount.在40年的债券发行期内,溢价的摊销形式与折价摊销相似。
9.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。
10.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…
11.basis used to amortize deferred research and development costs摊销递延研究和展成本的办法
12.valued at cost less amortization or depreciation按成本减摊销或折旧额计值
13.summary of applied selling and administrative expenses已分摊销售及管理费用汇总表
14.The entry to amortize bond premium for one year is illustrated below…摊销当年债券溢价的会计分录如下…
15.Amortize bond discount and premium by the effective-interest method.用实际利率法摊销债券的折价和溢价。
16.movements of unamortized deferred research and development costs未摊销递延研究和发展费用的动态
17.non-amortization of capitalized research and development costs不摊销已资本化研究和发展成本
18.The straight-line method normally is used for amortizing intangible assets.摊销无形资产通常用直线折旧法。
相关短句/例句

amortization[英][?,m?:ti'zei??n][美][?,m?t?'ze??n]摊销,摊还
3)amortization[英][?,m?:ti'zei??n][美][?,m?t?'ze??n]①摊销②摊还
4)amortizement n.摊还;摊销
5)cost shared开销分摊
1.The strategy of creating replica based on cost shared in data grid;基于开销分摊的数据网格副本创建策略
6)accumulative amortization累计摊销
1.This paper assumes that the course of accumulative amortization should be offered in the current accounting system so as to support detailed materials such as the invisible assets original value, accumulative amortization and amortization value and to upgrade accounting quality.文章从各种角度找出理由,建议现行的会计制度设置“累计摊销”科目,以利于提供无形资产的原始价值、累计摊销以及摊余价值等详细资料,提高无形资产的核算质量。
延伸阅读

摊破浣溪沙·菡萏香销
摊破浣溪沙·菡萏香销
菡萏香销翠叶残,西风愁起绿波间。还与韶光共憔悴,不堪看。细雨梦回鸡塞远,小楼吹彻玉笙寒。多少泪珠无限恨,倚阑干。==作者==:李璟==朝代==:唐==体裁==:词【格律】:○平声 ●仄声 ⊙可平可仄 △平韵 ▲仄韵菡萏香销翠叶残,●●○○●●○西风愁起绿波间。○○○●●○△还与韶光共憔悴,不堪看。○●○○⊙○●,⊙○△细雨梦回鸡塞远,●●⊙⊙○●●小楼吹彻玉笙寒。●○⊙●●○△多少泪珠无限恨,倚阑干。○●●○○●●,●○△==注释==:①菡萏:荷花的别名。②韶光:美好的时光。③梦回:梦醒。 鸡塞:即鸡鹿塞,汉时边塞名,故址在今内蒙古。这里泛指边塞。④吹彻:吹到最后一曲。彻,大曲中的最后一遍。==简析==:这首词,写一个女子的悲秋念远之情,充满了感伤和哀怨,从而反映了封建时代夫妻远离给妇女带来的痛苦。全词借景抒情,情景交融,前写悲秋,后写念远。构思新颖,自然贴切。体现了南唐词坛清新自然、不事雕琢的特色。那销歇的馨香、摧败的残叶,那绿池的西风愁波、美人憔悴自伤,经此气息的熏染,遂相绾而上臻于凄美绝伦之境界--一声"不堪看"的轻叹,竟化作群芳芜秽、美人迟暮的千古同叹。过片字句更精美至绝,意象更凄迷朦胧。此首与上首一咏春恨、一咏秋怨,而格调亦一清空,一沉郁。才人才情,真无限量,宜后之才人如苏东坡、王国维辈,折服推赏无已。==集评==:张燕瑾《唐宋词选析》:不仅十分贴切地描绘了深秋的景色,也含蓄地表达出人物的心情,具有情景相生的艺术效果。俞陛云《唐五代两宋词选释》:荆公尝问山谷曰:“江南词何者最好?”山谷以“一江春水向东流”为对。荆公曰:未若“细雨梦回鸡塞远,小楼吹彻玉笙寒”为妙。冯延已对中主语,极推重“小楼”七字,谓胜于己作。陈廷焯《白雨斋词话》:南唐中宗《出花子》云:“还与韶光共憔悴,不堪看。”沉之至,郁之至,凄然欲绝。后主虽善言情,辛不能出其右之。