amortized costs 中文意思是什麼

amortized costs 解釋
已攤成本
  1. The basic development costs, like research and design, can be expected to be amortized on sales in many markets.

    用於基本發展(如研究和設計)的費用,可望依靠在各個市場上的銷售得到償還。
  2. Prepaid expenses should be amortized in equal installments and charged as costs or expenses of appropriate beneficiary periods within one year

    待攤費用應按其受益期限在1年內分期平均攤銷,計入成本、費用。
  3. 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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