Straight-line amortization allocates an equal amount of premium or discount to each interest period.
直线摊销法是在各个存续期内平均分摊溢价或者折价。
The straight-line method normally is used for amortizing intangible assets.
摊销无形资产通常用直线折旧法。
variable sales and distribution costs
销售和摊销变动成本
The Course of Accumulative Amortization Offered in Invisible Assets Amortization;
无形资产摊销应设置“累计摊销”科目
Specific amortize fixed number of year, by the province (municipality, municipality directly under the Central Government) revenue decides according to local actual condition.
具体摊销年限，由省(自治区、直辖市)税务局根据当地实际情况确定。
deferral and amortization of gains and losses
延期任列并摊销损益
Amortization of Discount on Funded Debt
长期债务的折价摊销
basis for amortizing the costs of technology transfers
技术转让费用摊销标准
discount amortizatio
债券发行贴水的摊销
amortization of debenture expenses
公司债发行费用摊销
Premium is amortized over the 40-year life of the bonds in a manner similar to the amortization of discount.
在40年的债券发行期内,溢价的摊销形式与折价摊销相似。
The usual accounting entry for amortization consists of a debit to Amortization Expense and a credit to the intangible asset account.
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 entry to be made to record the annual amortization expense would be ...
记录年摊销费的会计分录是…
China Pictorial usually sells out soon after it hits the stands.
《人民画报》往往一到报摊就销售一空。
basis used to amortize deferred research and development costs
摊销递延研究和展成本的办法
valued at cost less amortization or depreciation
按成本减摊销或折旧额计值
summary of applied selling and administrative expenses
已分摊销售及管理费用汇总表
The entry to amortize bond premium for one year is illustrated below…
摊销当年债券溢价的会计分录如下…