amortised

常見例句

Loans and receivables are stated at amortised costs using the effective interest method.
貸款及應(yīng)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(quán)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(quán)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(xù)計量。