amortized 中文意思是什麼
amortized
解釋
分期長還-
This high initial capitalization is rapidly amortized in the well managed high-density orchard.
在管理好的高密植果園里，這個最初的高額成本可以很快收回。 -
Topics covered include : sorting ; search trees, heaps, and hashing ; divide - and - conquer ; dynamic programming ; amortized analysis ; graph algorithms ; shortest paths ; network flow ; computational geometry ; number - theoretic algorithms ; polynomial and matrix calculations ; caching ; and parallel computing
課程主題包含了：排序、搜尋樹、堆積及雜湊；各個擊破法、動態規劃、攤提分析、圖論演演算法、最短路徑、網路流量、計算幾何、數論演演算法；多項式及矩陣的運算；快取及平行計算。 -
The arrangement that allows the upfront premium of the home programme to be amortized as part of the refinanced mortgage loan will remove this obstacle
按照上述安排將首筆保費加入轉按貸款內分期攤還，便可避免此問題。 -
Expenditures incurred on major repair and improvement of the rented fixed assets shall be averagely amortized during the period of leasing
租入固定資產改良支出應當在租賃期內平均攤銷。 -
All deferred assets shall be shown separately in accounting statements by its balance not yet amortized
各種遞延資產的未攤銷余額應當在會計報表中列示。 -
Deferred assets refer to all the expenses that could not be ac ? counted as current profit or loss totally but should be periodi ? cally amortized in future years, including organization expens ? es, expenditures incurred in major repair and improvement of the rented in fixed assets etc
遞延資產是指不能全部記入當期損益，應當在以後年度內分期記入的各項費用，包括開辦費，租汝固定資產的改良支出等。 -
Article 32 deferred assets refer to all the expenses that cannot be accounted into current profit or loss totally but should be periodically amortized in future years, including starting expenses, expenditures incurred in major repair and improvement of the rented fixed assets, etc
第三十二條遞延資產是指不能全部計入當年損益，應當在以後年度內分期攤銷的各項費用，包括開辦費、租入固定資產的改良支出等。 -
Article 19 prepaid expenses are expenses that should be allocated into the period in which they are incurred and in subsequent periods, and be amortized within one year ( inclusive ). they include amortization of low - valued consumables, prepaid insurance expenses, lump - sum payment for stamps and lump - sum payment for stamps in large amount that need to be amortized
第十九條待攤費用，是指企業已經支出，但應當由本期和以後各期分別負擔的、分攤期在1年以內（含1年）的各項費用，如低值易耗品攤銷、預付保險費、一次性購買印花稅票和一次性購買印花稅稅額較大需分攤的數額等。 -
If the transferred financial asset is measured at the amortized cost, the relevant liability it has recognized shall not be designated as a financial liability, which is measured at its fair value and the changes are recorded in the profits and losses of the current period
所轉移的金融資產以攤余成本計量的，確認的相關負債不得指定為以公允價值計量且其變動計入當期損益的金融負債。 -
The said provision shall also be applicable if the hedged item is an inventory of which the subsequent measurement will be made at its cost and realizable net value, whichever is lower, or a financial asset of which the subsequent value will be made at the amortized cost, or a financial asset available for sale
被套期項目為按成本與可變現凈值孰低進行后續計量的存貨、按攤余成本進行后續計量的金融資產或可供出售金融資產的，也應當按此規定處理。 -
Article 18 if an enterprise fails to satisfy the conditions to stop the recognition due to it sells a put option or holds a call option, and it measures the financial asset at the amortized cost, it shall recognize the liability formed by its continuous involvement in the light of the consideration it receives on the date of transfer
第十八條企業因賣出一項看跌期權或持有一項看漲期權，使所轉移金融資產不符合終止確認條件，且按照攤余成本計量該金融資產的，應當在轉移日按照收到的對價確認繼續涉入形成的負債。 -
Article 24 if a hedged item is a financial instrument measured at the amortized cost, an adjustment which is made to the book value of the hedged item according to the article 21 ( 2 ) of these standards shall, during the period from the adjustment date to the maturity date, be amortized based on the effective interest rate recalculated on the adjustment date and shall be recorded in the profits and losses of the current period
第二十四條被套期項目是以攤余成本計量的金融工具的，按照本準則第二十一條（二）對被套期項目賬面價值所作的調整，應當按照調整日重新計算的實際利率在調整日至到期日的期間內進行攤銷，計入當期損益。 -
Article 12 an enterprise is allowed to deduct the amortized expenditures of intangible assets calculated under the related provisions when calculating the taxable amount of incomes
第十二條在計算應納稅所得額時，企業按照規定計算的無形資產攤銷費用，準予扣除。 -
Expenditures incurred that will benefit over one year or one operating cycle and should be amortized over the future periods
指已發生之支出，其效益超過一年或一個營業周期，應由以後各期負擔者。 -
With regard to a fair value hedging of interest rate risk portfolio, the relevant items separately presented in the balance sheet shall, during the period from the adjustment date to the relevant date on which the re - pricing period ends, be amortized based on the effective interest rate re - calculated on the adjustment date
對利率風險組合的公允價值套期，在資產負債表中單列的相關項目，也應當按照調整日重新計算的實際利率在調整日至相關的重新定價期間結束日的期間內攤銷。 -
The equity investment difference should be amortized over the investment period, if any, as stipulated in the investment contract
股權投資差額的攤銷期限，合同規定了投資期限的，按投資期限攤銷。 -
In the subsequent accounting periods, the initially recognized amount of the financial guarantee contract shall be amortized in accordance with the time proportion within the period of the financial guarantee contract and shall be recognized as income for each period
在隨后的會計期間，財務擔保合同的初始確認金額應當在該財務擔保合同期間內按照時間比例攤銷，確認為各期收入。 -
Other intangible assets for which no amortized expense may be calculated for deduction
（四）其他不得計算攤銷費用扣除的無形資產。 -
Online algorithm and amortized analysis techniques are used to analyze the web page, and we establish sample selection rules to choose the hyperlink, and then the learned hyperlink mode is expressed in the form of regular expression, at last, we see whether the hyperlink mode matches all the hyperlinks to obtain the efficient hyperlink
首先利用在線演算法與平攤分析對鏈接頁面分析，其次制定了樣本選擇規范對鏈接樣本進行選取，而後將學習到的鏈接模式表示為正則表達式，最終將鏈接模式與頁面所有鏈接進行匹配，獲得主題鏈接。 -
All intangible assets shall be averagely amortized periodically over the period benefited from such expenditures and be shown with unamortized balance in accounting statement
各種無形資產應當在受益期內分期平均攤銷，未攤銷余額在會計報表中列示。
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