| 释义 |
amortizationamortization[əˌmɔ:tiˈzeiʃən]n.1.■【律】不动产的 让渡[捐赠]2.■分期偿还, 摊提(资产等)3.■折旧; 缓冲; 减震4.■分期注销(费用)5.■偿还金6.■熄灭
特殊用法accelerated amortization1.■加快折旧accelerated tax amortization1.■加快折旧时减免税优待bond discount amortization1.■债券折价摊销bond amortization1.■债券溢价摊销premium amortization1.■债券溢价摊销discount amortization1.■债券发行贴水的摊销emergency amortization1.■非常情况下的加快折旧excess amortization1.■超额偿还amortization of debenture expenses1.■公司债发行费用摊销amortization of debt1.■债务的分期偿还amortization of fixed assets1.■固定资产摊提(即折旧)amortization of government bond1.■政府公债分期偿还(摊还)amortization of initial expenses1.■开办费摊销amortization of premium1.■溢价摊销amortization of premium on bonds purchased1.■购入债券溢价摊销amortization of taxes1.■税款摊销amortization on goodwill1.■商誉摊销 |