amortised

常見例句

• Loans and receivables are stated at amortised costs using the effective interest method.
  貸款及應(yīng)收款項(xiàng)採(cǎi)用實(shí)際利率法，以攤餘成本計(jì)量。
• Goodwill is amortised using the straight-line method over its estimated useful life of 10 years.
  商譽(yù)迺按估計(jì)可使用期限（十年）以直線法攤銷。
• Prepaid lease payment is amortised over the term of the lease by the straight line method.
  預付租賃款項根租賃期限以直線法攤銷。
• Land use rights are amortised using the straight-line method over 30 to 50 years.
  土地使用權(quán)採(cǎi)用直線法按30-50年攤銷。
• Patent and other intangible assets are initially recorded at actual cost, and amortised using the straight-line method less than 10 years generally.
  專利權(quán)及其他無形資産按實(shí)際支付的價(jià)款入賬，一般採(cǎi)用直線法按小於10年平均攤銷。
• Borrowings are recognised initially at fair value, net of transaction costs incurred, and subsequently stated at amortised cost using the effective interest method.
  借款按公允價(jià)值釦除交易成本後的金額進(jìn)行初始計(jì)量，竝採(cǎi)用實(shí)際利率法按攤餘成本進(jìn)行後續(xù)計(jì)量。
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