amortization method
英 [əˌmɔːtaɪˈzeɪʃn ˈmeθəd]
美 [ˌæmərtəˈzeɪʃn ˈmeθəd]
摊提法，分期偿还法
双语例句
- This article, in view of this change, mainly discusses the confirmation and amortization method of the unrealized financing profits by the lessor of finance leases of assets.
文章主要针对这种变化对融资租赁出租人租赁资产未实现融资收益的确认及摊销方法进行探讨。 - The low-value consumables are price with the one-off amortization method.
低值易耗品核算采用一次性摊销法。 - There is no theoretical objection to crediting an accumulated amortization account rather than the intangible asset account, but this method is seldom encountered in practice.
理论上不反对贷记累计摊销账户而非无形资产账户，但这种方法在实践中很少遇到。 - Article21An 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.
第二十一条企业至少应当于每年年度终了，对使用寿命有限的无形资产的使用寿命及摊销方法进行复核。 - Research on New Amortization Method with the Premium or Discount of Bonds Probe into the Practical Rate Amortization in Bond's Premium Price and Conversion into Money
债券溢（折）价摊销新方法探讨债券溢折价实际利率摊销法的再探讨 - Systematic amortization method is the most widely used one.
其中系统摊销法运用最为普遍。 - The Amortization Method of Intangible Assets in Corporate Financing Based New Company Law
基于新《公司法》无形资产融资条件下的会计摊销方法 - Intangible asserts is a kind of capital expenditure. It is an important task to reasonably ascertain the required years of amortization, correctly choose the method of amortization, precisely work out the volume of amortization.
无形资产是一项资本性支出，合理地确定无形资产的摊销年限，正确地选用无形资产的摊销方法，精确地核算无形资产的摊销额，是一项十分重要的工作。 - Having defined the initial recognition basis and measurement standards and, having concluded the amortization method and amortization period.
界定了商誉的初始确认依据和计量标准；确立了商誉的摊销方法与摊销期间。 - The amortization to equity investment difference is in consideration of prudent principle at present, but the method has irrationality in a sense.
现阶段对股权投资差额的摊销是出于谨慎性原则考虑，但存在着不合理性。 - But in China, systematic amortization supplemented by impairment may be the most feasible method.
但从我国现实考虑，系统摊销并辅以确认减值的方法较为可行。 - The Amortization of Bond's Par Pricing upon Issues Research on New Amortization Method with the Premium or Discount of Bonds
关于公司债券折价溢价发行的摊销债券溢（折）价摊销新方法探讨 - As to three-building blocks or four-building blocks, the discount rate and the amortization method of residual margin, there are still controversial and I put up myself ideas.
对于三要素与四要素模型的选择，折现率的确定，风险调整的方法以及剩余边际的摊销方法目前还有争议，笔者提出了自己的意见。