分期摊销的英文

amortization over a period of time

• 分期:    by stages
• 摊:    spread out
• 销:    melt cancel; annul

例句与用法

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1. Give delay expend even if happen during some accountant , during having many accountants , be benefited , the cost that should amortize during be benefited
   递延费就是在某一会计期间发生，有多个会计期间受益，应在受益期间分期摊销的费用。
2. Where bonds are acquired at a premium or discount , the difference between the cost and the face value of the bonds shall be amortized over the periods prior to maturity of the bonds
   溢价或者折价购入的债券，其实际支付的价款与债券面值的差额，应当在债券到期前分期摊销。
3. The goodwill may be treated in three manners : the write - off approach , the capitalization approach and the no - amortization approach . c . the measurement of the negative goodwill and accounting
   并购商誉如何入账，人账后如何进行会计处理，目前仍存在争议，归纳起来主要有三类：分期摊销法、直接冲
4. According to new accounting standard , organization expenses need not be amortized again , direct plan enter current caustic excessive ; fixed assets is improved defray should according to during be benefited amortize in installment plan enter cost , charge
   按照新的会计准则，开办费可以不再分期摊销，直接计入当期损溢；固定资产改良支出应按照受益期间摊销分期计入成本、费用。
5. 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
   第三十二条递延资产是指不能全部计入当年损益，应当在以后年度内分期摊销的各项费用，包括开办费、租入固定资产的改良支出等。