1.
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
2.
There is no theoretical objection to crediting an accumulated amortization account rather than the intangible asset account, but this method is seldom encountered in practice.
理论上不反对贷记累计摊销账户而非无形资产账户,但这种方法在实践中很少遇到。
3.
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。
4.
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…
5.
valued at cost less amortization or depreciation
按成本减摊销或折旧额计值
6.
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…
7.
When computational income tax, undertake amortize minute years.
在计算所得税时，分五年进行摊销。
8.
The Intangible Asset Amortization Should not all Include the Overhead Charge;
无形资产摊销不该一律计入“管理费用”
9.
Prepaid expenses shall be amortized according to period bene-fiting, and the balance shall be shown separately in accounting statement.
待摊费用应当按收益期分摊，未摊销余额在会计报表中应当单独列示。
10.
On the Valuation and Amortization of Self-development Intangible Assets;
关于自创无形资产计价和摊销方面的几点思考
11.
Analysis of the Acknowledgement,Measurement and Expenditure of Intangible Assets in the Age of Knowledge-Based Economy;
浅析知识经济时代无形资产的确认、计量与摊销
12.
The Reasonable Choice of Accounting Methods on Value Amortization of Easily Exhausted Product with Low Value;
低值易耗品价值摊销会计核算方法的合理选择
13.
All intangible assets shall be averagely amortized periodically over the period benefited from such expenditures and be shown with unamortized balance in accounting statement.
各种无形资产应当在受益期内分期平均摊销，未摊销余额在会计报表中列示。
14.
variable sales and distribution costs
销售和摊销变动成本
15.
3. Foreign investors are allowed to incorporate expenditures on prospecting into deferred assets and have them amortized at the prospecting stage.
3. 允许外商将勘查费用计入递延资产，在开采阶段分期摊销。
16.
All deferred assets shall be shown separately in accounting statements by its balance not yet amortized.
各种递延资产的未摊销余额应当在会计报表中列示。
17.
The Amortization Method of Intangible Assets in Corporate Financing Based New Company Law;
基于新《公司法》无形资产融资条件下的会计摊销方法
18.
deferral and amortization of gains and losses
延期任列并摊销损益