累计摊销（accumulated amortization）是针对使用寿命有限的无形资产而言的，这与固定资产的累计折旧同理。是反映了企业在使用无形资产过程中。
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... Accrued wages 应计工资 Accumulated amortization 累计摊销，无形资产的冲销帐户 Accumulated deficit(loss) 累进亏损 ...
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Hand accumulated amortization charges 顶手费摊销累积
Accumulated amortization of intangible assets 无形资产摊销累积
Accumulated amortization of other rights 其他权利摊销累积
Accumulated amortization of the franchise 专利权摊销累积
Accumulated amortization of computer software 电脑软件摊销累积
Less Accumulated Depreciation and Amortization 减去累计折旧和分期偿还
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