1.
When the cost is material, amortization should be based upon the life of the franchise (if limited); the amortization period, however, may not exceed 4 years.
当成本巨大时,摊销应以专营权的期限(如果有期限的话)为准,但摊销期限不能超过4年。
2.
Long-term deferred expenses:Expenses paid but attributable to the current and subsequent accounting periods shall be accounted for as deferred charges or deferred expenses more than 1 year.
长期待摊费用：是指企业已经支出，但摊销期限在一年以上的（不含一年）的各项费用。
3.
Patents are granted for a period of 7 years, and the period of amortization must not exceed that period.
授予专利权的期限是7年,摊销时间也必定不能长于这个期限。
4.
deferral and amortization of gains and losses
延期任列并摊销损益
5.
Amortization of Discount on Funded Debt
长期债务的折价摊销
6.
The starting expenses shall be averagely amortized in a certain period of years after the operation starts.
开办费应当在企业开始生产经营以后的一定年限内分期平均摊销。
7.
The remaining legal life is, therefore, 2 years; but if the estimated useful life is only 4 years, amortization should be based on this shorter period.
那么剩下的法定年限是2年,但如果预计有效年限仅只有4年,摊销应以这个较短的期限为准。
8.
When bonds are purchased with the expectation of holding them indefinitely, the discount or premium should be amortized over the remaining life of the bonds.
当购入的债券准备无限期持有,折价和溢价应在债券的持有期内摊销。
9.
However, if the patent is likely to lose its usefulness in less than 17 years, amortization should be based on the shorter period of estimated useful life.
然而,如果专利权可能在不到17年内就失去效用,摊销应以更短的预计存续期限为基
10.
Generally accepted accounting principles require that recorded goodwill be amortized to expense over a period that does not exceed 4 years.
通用会计准则规定,已入账的商誉在最长不超过4年的期限内摊销到费用账户。
11.
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。
12.
research and development costs of the current period deferred for amortization over the future periods
递延到以后各期摊销的本期研究和发展成本
13.
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。
14.
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。
15.
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。
16.
amount of deferred research and development costs amortized and charged to expense for the current period
在本期摊销并记为支出的递延研究和发展费用
17.
Recognized one year's amortization of premium on 40-year bonds payable.
确认40年期的应付债券当年摊销的溢价。
18.
Recognized one year's amortization of discount on 40-year bonds payable.
确认40年期的应付债券当年摊销的折价。