查询词典 amortization

The term "depreciation" refers to the systematic amortization of the depreciable amount through a definite method during the useful life of the fixed asset.

折旧，是指在固定资产使用寿命内，按照确定的方法对应计折旧额进行系统分摊。

The processes of depredation, amortization, and depletion discussed in this chapter all have a common goal.

本章讨论的折旧、摊销和损耗处理都有一个共同的目的。

Other examples of such write-offs include amortization of patents, leaseholds, goodwill and bond discount.

这些注销的其他例子包括专利权，租赁权，商誉和公司债折价的摊销。

This chapter explained the identification, measurement, amortization and disposure of the intangible assets.

这部分的重点讨论知识经济时代情况下无形资产会计的确认、计价、摊销和披露问题。

If it is not feasible to adopt the effective interest rate method for the amortization, the straight-line method may be adopted.

采用实际利率法进行摊销不切实可行的，可以采用直线法进行摊销。

Due to goodwill amortization related to the acquisition of Gallaher, operating income decreased by 14.9 percent to ￥174.7 billion.

由于与收购加莱赫有关的商誉摊销，营业收入减少了14.9%，为1747亿日元。

Operating income and net income decreased to ￥363.8 billion and ￥123.4 billion, respectively, largely due to goodwill amortization related to acquisition of Gallaher and the Katokichi Group.

营业收入和净利润分别下降到了3638亿日元和1234亿日元，主要是由于与收购加莱赫和Katokichi集团相关的商誉摊销。

The Board recognized that some portions of purchase goodwill might have indeterminable lives, but the standard eliminated the possibility that firms would raise this issue to avoid taking amortization.

委员会承认的部分购买的善意可能有indeterminable的生命，但标准淘汰的可能性，企业会提出这个问题，避免采取摊销。

Where Enterprises calculate taxable income, the following expenses incurred by Enterprises as long-term fees to be amortized and that are amortized in accordance with provisions may be deducted(1) reconstruction expenses for fixed assets that have been depreciated in full;(2) reconstruction expenses for fixed assets leased from other parties;(3) heavy repair expenses of fixed assets; and(4) other expenses that shall be treated as long-term amortization fees.

在计算应纳税所得额时，企业发生的下列支出作为长期待摊费用，按照规定摊销的，准予扣除：(1)已足额提取折旧的固定资产的改建支出；(2)租入固定资产的改建支出；(3)固定资产的大修理支出；(4)其他应当作为长期待摊费用的支出。

Assets: cash, tradable financial assets, note receivable, accounts receivable （provision for bad/doubtful debts）, prepaid accounts/prepayments/advances to suppliers, dividend receivable, interest receivable, other receivables, inventory; available-for-sale financial assets, hold-to-maturity investment, long-term accounts/note receivable, long-term equity investment, fixed assets （accumulated depreciation, impairment of fixed assets）, disposal of fixed assets, construction-in-process, intangible assets （accumulated amortization, impairment）, investment real estate, development expenditure, goodwill, deferred income tax assets, etc.

资产：货币资金，交易性金融资产，应收票据，应收账款，预付账款，应收股利，应收利息，其他应收款，存货，可供出售金融资产，持有至到期投资，长期应收账款/票据，长期权益投资，固定资产（累计折旧，固定资产减值），固定资产清理，在建工程，无形资产，投资性房地产，开发支出，商誉，递延所得税资产，等

As a dominant party,CPC government should play a guardian,supervisee and guarantee role to overcome all the difficulties in the development of charitable cause and bring it into full play in the establishment of harmonious society on policies and regulations basis.

在中国共产党的文献中第一次把发展慈善事业提到&最广泛最充分地调动一切积极因素，不断提高构建社会主义和谐社会的能力&的高度来认识。近年来，社会学界对慈善事业的理论专著发表较多，有鉴于此，笔者不揣浅陋，谈谈自己的认识和见解。

Flow through the land, the land of the scale of operation allows the effectiveness of the land may be raised.

通过土地的流转，土地的规模经营可以让土地的效益得到提升。