amortised
常见例句
- Loans and receivables are stated at amortised costs using the effective interest method.
贷款及应收款项采用实际利率法,以摊余成本计量。 - Goodwill is amortised using the straight-line method over its estimated useful life of 10 years.
商誉乃按估计可使用期限(十年)以直线法摊销。 - 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.
土地使用权采用直线法按30-50年摊销。 - Patent and other intangible assets are initially recorded at actual cost, and amortised using the straight-line method less than 10 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。 - 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。 返回 amortised