Some expenses such as depreciation expense, amortization expense and depletion expense are non-cash expenses.

像折旧费用、摊销费用、递耗费用之类的费用属于非现金费用。

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Some expenses such as depreciation expense, amortization expense and depletion expense are non-cash expenses.

折旧费用和已耗保险费于会计期末在调整分录中记录。

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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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Borrowing expense refers to interest expenses, discount, premium amortization, auxiliary expenses, loss of exchange, etc. incurred by loan.

借款费用是指因借款发生的利息支出、折价或溢价的摊销、辅助费用、汇兑差额等费用。

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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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However , instead of increasing interest expense , amortization of premium decreases interest expense .

但是，与利息费用的增加相反，溢价的摊销减少利息费用。

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However , instead of increasing interest expense , amortization of premium decreases interest expense .

但是，与利息费用的增加相反，溢价的摊销减少利息费用。

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