amortization of costs 中文意思是什麼
amortization of costs
解釋
成本的攤銷- amortization : n. 1. 【法律】不動產的讓渡[捐贈]。2. 分期償還，攤提（資產等）。
- of : OF ＝Old French 古法語。
- costs : 訟費
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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。 -
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，不得再留待以後期間攤銷。
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