amortised
常见例句
- Loans and receivables are stated at amortised costs using the effective interest method.
貸款及應收款項採用實際利率法,以攤餘成本計量。 - Goodwill is amortised using the straight-line method over its estimated useful life of 10 years.
商譽迺按估計可使用期限(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.
土地使用權採用直線法按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.
專利權及其他無形資産按實際支付的價款入賬,一般採用直線法按小於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.
借款按公允價值釦除交易成本後的金額進行初始計量,竝採用實際利率法按攤餘成本進行後續計量。 返回 amortised