分期摊销的方法根据贷款的不同类型而不同。
允许外商将勘查费用计入递延资产，在开采阶段分期摊销。
Foreign investors are allowed to incorporate expenditures on prospecting into deferred assets and have them amortized at the prospecting stage.
修理费用发生不均衡、数额较大的，可以采取分期摊销或者预提的办法。
When the repairs cost is unbalanced or relatively great, it can be handled either for sale by stages or for payment in advance.
溢价或者折价购入的债券，其实际支付的价款与债券面值的差额，应当在债券到期前分期摊销。
Where bonds are acquired at a premium or discount, the difference between the cost and the face value of the bonds shall be amortized over the periods prior to maturity of the bonds.
溢价或者折价购入的债券，其实际支付的价款与债券面值的差额，应当在债券到期前分期摊销。
Where bonds are acquired at a premium or discount the difference between the cost and the face value of the bonds shall be amortized over the periods prior to maturity of the bonds.
贷款的本金被周期性的(通常以月为单位)付款所分期摊销。这种还款是按照应付全部本金计算出的。
The principal amount of loans is amortized by the periodic, usually monthly, payment of a fraction of the principal calculated to repay the entire amount of principal due.
摊销也可指通过分期还本付息或使用偿债基金减少债务。
Amortisation can also refer to the reduction of debt, either through periodic payments of principal and interest, or through use of a sinking fund.
固定资产改良支出应按照受益期间摊销分期计入成本、费用。
Fixed assets is improved defray should according to during be benefited amortize in installment plan enter cost, charge.
无形资产的摊销方法：自取得当月起在预计使用年限内分期平均摊销；
The intangible assets should be amortized evenly from the current month when acquired to the end of the estimated useful life.
无形资产的摊销方法：自取得当月起在预计使用年限内分期平均摊销；
The intangible assets should be amortized evenly from the current month when acquired to the end of the estimated useful life.
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