| 释义 |
amortised 英'æməˌtaɪzd美'æməˌtaɪzd BNC⁷⁹⁰⁷⁶⁺¹¹Economist⁵³⁵⁸¹⁺¹
基本英英例句
adj.已摊销的²⁵;已摊提的²⁵;已分期偿还的²⁵动词amortise的过去式和过去分词²⁵.原型amortise的过去式和过去分词
动词 amortise:
liquidate gradually Borrowings are recognised initially at fair value, net of transaction costs incurred, and subsequently stated at amortised cost using the effective interest method.
借款按公允价值扣除交易成本后的金额进行初始计量，并采用实际利率法按摊余成本进行后续计量。 esnai
Goodwill is amortised using the straight- line method over its estimated useful life of10 years.
商誉乃按估计可使用期限十年以直线法摊销。 zftrans
IASB proposed a less zealous, split model whereby loans held mainly for their income rather than for trading purposes could be booked at amortised cost.
IASB起草了一个温和的模型，由于受益而不是交易目的引起的贷款应该以摊销成本入账。 ecocn
Patent and other intangible assets are initially recorded at actual cost, and amortised using the straight-line method less than10 years generally.
专利权及其他无形资产按实际支付的价款入账，一般采用直线法按小于10年平均摊销。 esnai
Traditional loans to customers would be booked at amortised cost.
传统的客户贷款应该以摊销成本计价。 ecocn |