1.
variable sales and distribution costs
销售和摊销变动成本
2.
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
3.
deferral and amortization of gains and losses
延期任列并摊销损益
4.
Amortization of Discount on Funded Debt
长期债务的折价摊销
5.
basis for amortizing the costs of technology transfers
技术转让费用摊销标准
6.
discount amortizatio
债券发行贴水的摊销
7.
amortization of debenture expenses
公司债发行费用摊销
8.
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。
9.
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。
10.
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…
11.
basis used to amortize deferred research and development costs
摊销递延研究和展成本的办法
12.
valued at cost less amortization or depreciation
按成本减摊销或折旧额计值
13.
summary of applied selling and administrative expenses
已分摊销售及管理费用汇总表
14.
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…
15.
Amortize bond discount and premium by the effective-interest method.
用实际利率法摊销债券的折价和溢价。
16.
movements of unamortized deferred research and development costs
未摊销递延研究和发展费用的动态
17.
non-amortization of capitalized research and development costs
不摊销已资本化研究和发展成本
18.
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。