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摊销期限不得少于一年。The amortization period shall not be less than one year.

但是对于其他的长期待摊费用，你必须根据使用年限进行摊销。Other expenses that shall be treated as long-term amortization fees.

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在负摊还贷款，付款只是其中的一部分。In a negative amortization mortgage, the payments only have one part.

对自创商誉的摊销可采用逐年重估法。The amortization of self-produced goodwill should be reevaluated year after year.

为偿还交易，金额将列入一份摊销时间表。For an amortizing transaction, the amount will be listed in an amortization schedule.

在评估商业并购是否明智时，摊销费用也应被忽略。In evaluating the wisdom of business acquisitions, amortization charges should be ignored also.

你根本不用想商誉和其摊销，也能生活得很充实有益。You can live a full and rewarding life without ever thinking about Goodwill and its amortization.

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对于分期偿还贷款支付和直接投资的折旧等项目没有限制。There is no restriction on payment of amortization of loans or depreciation of direct investments.

直线摊销不被承认的，在特定的时间财会报表编号106是通过。The straight-line amortization of the unrecognized APBO at the time FASB Statement No. 106 is adopted.

下一节提供了一个简要的现行规则和财会准则委员会的新规则对商誉摊销。The next section provides a summary of the current rules and the FASB's new rules on goodwill amortization.

像折旧费用、摊销费用、递耗费用之类的费用属于非现金费用。Some expenses such as depreciation expense, amortization expense and depletion expense are non-cash expenses.

机器的生命周期和相关折旧成本，与机器运转的时间相关。The life of a machine and related amortization costs, are related to the amount of time the machine was running.

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Banpu的出价为Centennial息税、折旧和摊销前收益，即EBITDA的11.16倍。Banpu’s offer is priced at 11.16 times Centennial’s earnings before interest, tax, depreciation and amortization.

超出这个数字，她所得的收入的三分之二要从她所得的福利赠予金中扣除。Any write-offs or amortization of noncurrent items deducted on the income statement must be added back to net income.

我们最近已完成了公共部门债务的磋商并重新安排了还款计划。We've recently completed negotiations concerning public-sector debt and have rescheduled certain amortization periods.

税前利润是一个缩写，是指公司的盈利之前，利息，税金和摊销费用扣除。EBITA is an acronym that refers to a company's earnings before the deduction of interest, tax and amortization expenses.

摊销的一般会计分录由借记摊销费和贷记无形资产账户组成。The usual accounting entry for amortization consists of a debit to Amortization Expense and a credit to the intangible asset account.

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对公司债溢价摊销这样的项目，在财务状况变动表中则应从净收益数字中减去。An item such as amortization of bond premium would be deducted from the net income figure in the statement of changes in financial position.

惠普最新报价是3Par在过去一年未计利息、税项、折旧及摊销前收益的262倍。HP’s latest offer values 3Par at 262 times the company’s earnings before interest, taxes, depreciation and amortization during the past year.

三商标权、专利权及其他各种特许权等可依其取得后法定享有之年数为计算摊折之标准。Amortization of trademarks, patents and all other franchises may be based on the number of years of enjoyment of such rights after acquisition.