amortized cost
英 [əˈmɔːtaɪzd kɒst]
美 [ˈæmərtaɪzd kɔːst]
网络 摊余成本; 已摊销成本; 摊销成本; 成本; 摊销后成本
双语例句
- Many insurers own long-term bonds that, at amortized cost, amount to two to three times net worth.
很多保险公司拥有的长期债券按已摊销成本计算是其净资产的两到三倍。 - This problem arises from the decline in bond prices and the insurance accounting convention that allows companies to carry bonds at amortized cost, regardless of market value.
这个问题出在下跌的债券价格和保险会计惯例允许公司不论债券的市场价值而用已摊销成本持有债券。 - If we could do sort, then we saw, if we amortized the cost, that searching is a lot more efficient if we're searching a sorted list.
如果我们可以做排序，然后我们可以看到，如果我们分摊开支，在有序列表中搜索将会变得更高效。 - According to new accounting standard, organization expenses need not be amortized again, direct plan enter current caustic excessive; fixed assets is improved defray should according to during be benefited amortize in installment plan enter cost, charge.
按照新的会计准则，开办费可以不再分期摊销，直接计入当期损溢；固定资产改良支出应按照受益期间摊销分期计入成本、费用。 - Held to maturity investments and accounts receivable, loans, amortized cost method used, the cost of its nature and history, as the transaction available for sale financial assets and financial assets at fair value.
持有至到期投资和应收账款、贷款运用摊余成本法，其本质与历史成本一样，而交易性金融资产和可供出售金融资产以公允价值计量。 - The patent right has such economic characteristics as exclusiveness, decomposing nature, being amortized and high cost of defining.
专利权具有排他性、分解性、可让渡性和界定高成本性的经济特征。 - Old criteria emphasis the use of historical cost, and there is no manipulation space, but the new standards for four types of financial assets using the amortized cost method and fair value measurement method.
旧准则对投资的计量基本采用历史成本法，不存在操纵损益的空间，而新准则对四类金融资产采用了摊余成本法和公允价值计量法。 - Specific content is: only loans with similar properties to the contract management of income-based financial instruments measured at amortized cost, and the remaining fair value, fair value retains the right to choose, to cancel re-classification requirements.
具体内容是：只具有类似贷款性质并以合同收益为基础管理的金融工具以摊余成本计量，其余以公允价值计量，保留了公允价值的选择权，取消重分类规定。 - That is divided into: measured at fair value and amortized cost.
即分为：以公允价值计量和以摊余成本计量。