The systematic write-off to expense of the cost of an intangible asset over its useful life is termed as amortization.

将无形资产的成本在其存续期内系统化地结转到费用叫做摊销。

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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。

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The usual accounting entry for amortization consists of a debit to amortization Expense and a credit to the intangible asset account.

会计上通常用“资本化”这个词来表述记入资产账户而非费用账户的支出。

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