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amortization

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amortization n.1.【法律】不動產的讓渡[捐贈]。2.分期償還，攤提...

n. 1.【法律】不動產的讓渡[捐贈]。 2.分期償還，攤提(資產等)。 “accelerated amortization“ 中文翻譯：   加快折舊; 加速攤銷, 加速償還; 快速攤銷“accumulated amortization“ 中文翻譯：   累計攤銷“allowance for amortization“ 中文翻譯：   借抵攤銷; 攤銷備抵“amortization allowance“ 中文翻譯：   備抵攤銷“amortization area“ 中文翻譯：   定期終止區“amortization charge“ 中文翻譯：   攤銷費用金; 消償費; 折舊提成; 折售提成“amortization cost“ 中文翻譯：   償還資金; 分期償還費“amortization factor“ 中文翻譯：   分期攤銷系數, 攤還率; 折舊率“amortization fund“ 中文翻譯：   償債基金; 清償費; 攤提資金“amortization idler“ 中文翻譯：   緩沖托輥“amortization loan“ 中文翻譯：   分期償還貸款; 分期攤還債款“amortization method“ 中文翻譯：   分期償還法, 攤銷法; 攤提法“amortization n“ 中文翻譯：   分期償還“amortization notice“ 中文翻譯：   定期終止通知書“amortization of costs“ 中文翻譯：   成本的攤銷“amortization of debt“ 中文翻譯：   分期償還債務; 債務的分期償還“amortization of discount“ 中文翻譯：   攤提貼水“amortization of intangibles“ 中文翻譯：   無形資產的攤銷“amortization of loan“ 中文翻譯：   分期償還貸款; 分期攤還借款“amortization of patents“ 中文翻譯：   專利權攤銷“amortization of premium“ 中文翻譯：   保險費的攤提, 溢價的攤銷; 溢價攤銷“amortization of taxes“ 中文翻譯：   稅款攤銷“amortization on goodwill“ 中文翻譯：   商譽攤銷“various amortization“ 中文翻譯：   各項耗竭及攤提“amortizatin“ 中文翻譯：   攤提“amortizable intangibles“ 中文翻譯：   可攤銷的無形資產

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” 。

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The study shows the characteristics of goodwill are that : ( 1 ) it is the present value of extra - profit of corporation ( 2 ) it is an intangible assets ( 3 ) it is uncertain and risky ( 4 ) the usage is limit and the formation and variance of value is special compared to other assets . as to the recognition and measurement : ( 1 ) we should conceal combined variance item in combined statement when the goodwill is formed in the mode of controlling combination in order to conform to the international principle ( 2 ) the recognition of self - constructed goodwill is necessary ( 3 ) we should make impairment evaluation to revise amortization when we start to amortize after its first recognition ( 4 ) we attach more importance to un - direct measurement approach on present stage ( 5 ) direct measurement approach can be adopted to self - constructed goodwill , while for goodwill - purchased , it may be reference only , we should adopted un - direct approach to recognize . the accounting process of positive and negative goodwill are that the former should conform to the systematic amortization method . , 2商譽的確認、再確認與計量： u ）對我國而言，以控股合并方式下形成的外購商譽在合并報表中的處理應遵循國際慣例，取消合并價差項目； （ 2 ）從資產的確認標準以及會計原則等多個角度來看，確認自創商譽非常必要； （ ）商譽在初始確認后，應對購買商譽進行攤銷的同時，并進行商譽的減損評價，使減損評價起到“修正”攤銷的作用： （ 4 ）直接計量法與間接計量法是計量商譽的兩種方法，現階段只能是計量的科學性讓位于計量的難易程度，采用間接法計量商譽； （ 5 ）隨著近年來自創商譽入賬的呼聲日益高漲，若要將自創商譽入賬，顯然只能采用直接計量法計量其價值，而對外購商譽，可以先以直接計量法的計算結果作為重要參考，然后再用間接計量法計算的結果對商譽登記入賬。

Laminin is not only the mainly structural molecule of extracellular matrix , but also the important signal molecule . laminin and collagen iv compose the net - structure of the extracellular matrix , given the tissue of elastic , tenacity , water - holding power , amortization of mechanical power , ect 層粘蛋白與型膠原蛋白構成網狀的細胞外基質結構，賦予組織以韌性、彈性、保水性及對機械力的緩沖性，并為細胞提供生存及從事活動的微環境。

When the ship contacts to ship or berthing facilities , its protective effect against collision is better than that of conventional fenders made of solid rubber , such as scrap tire , solid rubber fender , etc . , due to compressed air used as amortization medium 與一般的彈壓型橡膠護舷(如廢舊輪胎、實芯橡膠護舷等)相比較，具有吸收沖擊能量大，作用于船舶的單位面積壓力低，耐沖擊疲勞性能優異，安裝簡易等優點。

In the effective - interest method of amortization , the market rate at the time of issuance is multiplied by the bonds ' carrying amount to determine the interest expense each period and to compute the amount of discount or premium amortization 分期償還的實際利率法，是根據發行時的市場利率乘上債券維持費用來確定每個期間的利息費用和計算折價和溢價分期償還的費用。

Statement 154 requires that a change in method of depreciation , amortization , or depletion for long - lived , nonfinancial assets be accounted for as a change in accounting estimate that is effected by a change in accounting principle 第154號公告要求，折舊方法，分攤方法或者對長期非財務資產的損耗的變更應該視為由會計原則變更而導致的會計估計的變更。

The results of static evaluation show that ore mining fee is the main part and amortization of both building and equipment and major materials fee are the secondary parts in the total cost of pithead heap - leaching mining 靜態評價結果表明，在坑口堆浸總成本中，礦石開采費用占了相當份額，其次是土建工程及設備設施攤銷費用、原材料費用。

If certain prepaid expense item cannot benefit an enterprise any more , its un - amortized amount should be charged as costs or expenses of the current period and amortization should not be delayed into future periods 如果某項待攤費用已經不能使企業受益，應當將其攤余價值一次全部轉入當期成本、費用，不得再留待以后期間攤銷。

Tooling intensity : we can save you a significant amount of money on tooling , so if tooling amortization is high because you make only 1500 units a year you should talk to us 模具之密集度：若您的模具攤提成本相對地比較高例如：一套模具一年僅生產1500組成品，我們可以為您在亞洲開模，節省可觀的產品開發固定成本。

However , due to a provision of hk $ 141 , 283 , 000 on amortization and impairment of goodwill , the group recorded a net loss of hk $ 176 , 854 , 000 for the year . the board did not recommend the payment of a final dividend 不過，由于集團需作出合共141 , 283 , 000港元之商譽撥備及攤銷，因而錄得176 , 854 , 000港元凈虧損。

The goodwill may be treated in three manners : the write - off approach , the capitalization approach and the no - amortization approach . c . the measurement of the negative goodwill and accounting 并購商譽如何入賬，人賬后如何進行會計處理，目前仍存在爭議，歸納起來主要有三類：分期攤銷法、直接沖

Management cost includes 10 % of employee salary , rental , public utility cost , monthly rent for adsl special line , fixed assets depreciation and project launching amortization cost , etc 管理開支包括雇員工資、房租、公用事業費、 adsl專線的月租、固定資產折舊和項目實施的分攤等的10 % 。

In this paper , there are also some other related topics being discussed and probed into , such as amortization of goodwill , depreciation of goodwill , revaluation of good will , and negative good will 文章還就其它相關問題，如商譽的攤銷，減值重估以及負商譽等進行了論述和探討。

The borrowing costs shall include interest on borrowings , amortization of discounts or premiums on borrowings , ancillary expenses , and exchange balance on foreign currency borrowings 借款費用包括借款利息、折價或者溢價的攤銷、輔助費用以及因外幣借款而發生的匯兌差額等。

Beginning with the definition of the intangible assets , this thesis gives detail exposition of its identification , measurement , amortization , and value reduction 本文從無形資產的涵義入手，分別對無形資產的確認、計量、攤銷、減值及其會計處理等問題進行了詳細的論述。

Although the bottomline of the company was adversely affected by the amortization of intangible assets , it experienced substantial growth to mark record sales in the year 雖然攤銷無形資產導致公司出現虧損，但曙光的經營較過往有實質好轉，營業表現乃歷幾年來最好的一年。

Although not a cash cost , depreciation or amortization is typically included in the calculation of eva as an economic cost for the use of the asset during the period 雖然折舊或攤銷不是現金的支出，但它在eva的計算中是一種在某一時期內使用某資產的典型的經濟成本。

Beginning with the definition of the intangible assets , this thesis gives detail exposition of its identification , measurement , amortization , and value reduction 本文分別對無形資產的確認、計量、管理及知識經濟時代下的無形資產會計問題等進行了詳細的論述。

Article 21 an enterprise shall , at least at the end of each year , check the service life and the amortization method of intangible assets with limited service life 第二十一條企業至少應當于每年年度終了，對使用壽命有限的無形資產的使用壽命及攤銷方法進行復核。