溢價攤銷 的英文怎麼說

中文拼音 [yìjiàtānxiāo]
溢價攤銷 英文
amortization of premium
  • 溢 : Ⅰ動詞（充滿而流出來） overflow; spill Ⅱ形容詞（過分） excessive
  • 價 : 名詞1. （價格） price 2. （價值） value 3. [化學] （化合價） valence
  • 攤 : Ⅰ動詞1 （擺開;鋪平） spread out 2 （把糊狀食物倒在鍋中攤開） fry batter in a thin layer 3 （分擔...
  • 銷 : Ⅰ動詞1 （熔化金屬） melt （metal）2 （除去; 解除） cancel; annul 3 （銷售） sell; market:產銷平衡...
  • 溢價 : a reciation
  • 攤銷 : abschreibung
  1. Amortization of premium on bonds purchased

    購入債券溢價攤銷
  2. 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。
  3. When bonds are retired before maturity, these steps must be followed record partial period amortization of premium or discount, if date is other than an interest payment date. write off the portion of premium or discount that relates to the portion of bonds being retired. calculate extraordinary gain or loss on retirement

    債券到期日前償還的步驟如下： 1 ，如果償還日不是付息日，要記錄溢價或折價的部分期間的攤銷； 2沖銷與償還有關的溢價或折價； 3計算償還債券的非常利得或損失。
  4. Amortize bond discount and premium by the effective - interest method

    用實際利率法攤銷債券的折價和溢價。
  5. Straight - line amortization allocates an equal amount of premium or discount to each interest period

    直線攤銷法是在各個存續期內平均分攤溢價或者折價。
  6. Bonds payable are reported on the balanced sheet at their ma ? turity amount plus any unamortized premium or minus any unamortized discount

    應付債券在資產負債表上以到期值加上未攤銷溢價或減去未攤銷折價來表示。
  7. However, due to the overall decrease in prices for most of its products during the year, profit attributable to shareholders and basic earnings per share after goodwill amortisation of hk $ 3. 6 million stood at hk $ 338 million and hk70. 1 cents respectively

    0 % ；但由於期內受到產品普遍降價的影響，股東應占溢利及每股基本盈利在扣減360萬港元商譽攤銷價值後分別為3 . 38億港元及70
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