amortization 中文意思是什麼

音標 [əmɔ:tai'zeiʃ(ə)n]
amortization 解釋
n. 名詞 1. 【法律】不動產的讓渡[捐贈]。
2. 分期償還，攤提（資產等）。

  1. Repayment of the bond is conditioned on 10 years' amortization.

    此項債券規定分十年償還。
  2. Any write-offs or amortization of noncurrent items deducted on the income statement must be added back to net income.

    任何已從收益表減去的非流動項目的注銷或攤銷，都必須加凈收益。
  3. Operating loss after amortization of goodwill

    撇銷商譽后的經營業務虧損
  4. Amortization of deferred loan fees and related consideration

    遞延的貸款費和相關的報酬的攤銷
  5. Amortization of premium on bonds purchased

    購入債券溢價攤銷
  6. Effective - interest method of amortization

    實際利息攤銷法
  7. Amortization of debenture expenses

    公司債發行費用攤銷
  8. Amortization of government bond

    政府公債分期償還攤還
  9. Amortization of bond issued expense

    債券發行費攤銷
  10. Research on nanometer modified damping and amortization rubber nanometer modified

    納米改性橡膠的阻尼特性研究
  11. This chapter explained the identification, measurement, amortization and disposure of the intangible assets

    這部分的重點討論知識經濟時代情況下無形資產會計的確認、計價、攤銷和披露問題。
  12. Management cost includes 10 % of employee salary, rental, public utility cost, monthly rent for adsl special line, fixed assets depreciation and project launching amortization cost, etc

    管理開支包括雇員工資、房租、公用事業費、 adsl專線的月租、固定資產折舊和項目實施的分攤等的10 % 。
  13. Although not a cash cost, depreciation or amortization is typically included in the calculation of eva as an economic cost for the use of the asset during the period

    雖然折舊或攤銷不是現金的支出，但它在eva的計算中是一種在某一時期內使用某資產的典型的經濟成本。
  14. The structure of the study are as follows : chapter 1 introduces research background ; chapter 2 gives an overview of theoretical basis including that of assts and goodwill ; chapter 3 as the key sector of the paper, analyzes the recognition and measurement of goodwill ; chapter 4 is about the re - recognition of goodwill, including amortization test and impairment test ; chapter 5 explains the status quo of goodwill accounting in china and some suggestions are put forward too

    第二章理論基礎，包括資產的基本理論和商譽的基本理論。在資產的基本理論部分主要闡述了資產的定義以及它的確認與計量，在商譽的基本理論部分從它的概念出發，從性質、構成要素著手，進而分析商譽的特點。由於商譽的作用時限與價值變化非常特殊，因而在此部分筆者還對其作了專門研究。
  15. 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。
  16. This section begins with the analysis of the cash flow of the two most elementary products - mortgage pass through securities ( mpt ) and collateralized mortgage obligations ( cmo ), and describes the difference between the function mechanism and the ability of resisting risk. then, based on the above analysis, this article tries to invent an new cmo product which goes by the name of adjustable amortization mortgage ( aam ) and can effectively counteract the extension risk when interest rate goes up. at the same time, this article also indicate some problem which should pay special attention to in practical application and put forward some corresponding market promotion strategy

    本章首先通過對兩種最基本的抵押證券? ?抵押貸款傳遞證券（ mpt ）和抵押擔保證券（ cmo ）現金流量變化的分析，研究其運行機制和防禦風險的功能差異，接著在以上分析的基礎上，文章嘗試提出了一種能夠有效化解利率上升環境中延期風險的新型證券品種? ?可調整分期付款額的抵押擔保證券（ adjustableamortizationmortgage ，簡稱為aam ）的設想，但同時也指出了這種抵押擔保證券在實際應用中應該特別注意之處，並提出了相應的市場推廣策略。
  17. The study shows the characteristics of goodwill are that : ( 1 ) it is the present value of extra - profit of corporation ( 2 ) it is an intangible assets ( 3 ) it is uncertain and risky ( 4 ) the usage is limit and the formation and variance of value is special compared to other assets. as to the recognition and measurement : ( 1 ) we should conceal combined variance item in combined statement when the goodwill is formed in the mode of controlling combination in order to conform to the international principle ( 2 ) the recognition of self - constructed goodwill is necessary ( 3 ) we should make impairment evaluation to revise amortization when we start to amortize after its first recognition ( 4 ) we attach more importance to un - direct measurement approach on present stage ( 5 ) direct measurement approach can be adopted to self - constructed goodwill, while for goodwill - purchased, it may be reference only, we should adopted un - direct approach to recognize. the accounting process of positive and negative goodwill are that the former should conform to the systematic amortization method.,

    2商譽的確認、再確認與計量： u ）對我國而言，以控股合併方式下形成的外購商譽在合併報表中的處理應遵循國際慣例，取消合併價差項目； （ 2 ）從資產的確認標準以及會計原則等多個角度來看，確認自創商譽非常必要； （ ）商譽在初始確認后，應對購買商譽進行攤銷的同時，並進行商譽的減損評價，使減損評價起到「修正」攤銷的作用： （ 4 ）直接計量法與間接計量法是計量商譽的兩種方法，現階段只能是計量的科學性讓位於計量的難易程度，採用間接法計量商譽； （ 5 ）隨著近年來自創商譽入賬的呼聲日益高漲，若要將自創商譽入賬，顯然只能採用直接計量法計量其價值，而對外購商譽，可以先以直接計量法的計算結果作為重要參考，然後再用間接計量法計算的結果對商譽登記入賬。
  18. In the effective - interest method of amortization, the market rate at the time of issuance is multiplied by the bonds ' carrying amount to determine the interest expense each period and to compute the amount of discount or premium amortization

    分期償還的實際利率法，是根據發行時的市場利率乘上債券維持費用來確定每個期間的利息費用和計算折價和溢價分期償還的費用。
  19. In this paper, there are also some other related topics being discussed and probed into, such as amortization of goodwill, depreciation of goodwill, revaluation of good will, and negative good will

    文章還就其它相關問題，如商譽的攤銷，減值重估以及負商譽等進行了論述和探討。
  20. Article 16 after the loss of asset impairment has been recognized, the depreciation or amortization expenses of the impaired asset shall be adjusted accordingly in the future periods so as to amortize the post - adjustment carrying value of the asset systematically ( deducting the expected net salvage value ) within the residual service life of the asset

    第十六條資產減值損失確認后，減值資產的折舊或者攤銷費用應當在未來期間作相應調整，以使該資產在剩餘使用壽命內，系統地分攤調整后的資產賬面價值（扣除預計凈殘值） 。
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