For the following intangible assets, no amortized expense may be calculated.
下列无形资产不得计算摊销费用扣除。
Other intangible assets for which no amortized expense may be calculated for deduction.
其他不得计算摊销费用扣除的无形资产。
All deferred assets shall be shown separately in accounting statements by its balance not yet amortized.
各种递延资产的未摊销余额应当在会计报表中列示。
Likewise, finalizers are normally processed as a background task, so their cost is usually amortized across the system's idle time.
同样，终结通常是后台任务，所以它们常常在系统的空闲时间执行。
Intangible assets with uncertain service life may not be amortized.
第十九条使用寿命不确定的无形资产不应摊销。
Other leased assets should be amortized by using a systematic and reasonable method.
对于其他经营租赁资产，应当采用系统合理的方法进行摊销。
Other intangible assets for which no amortized expense may be calculated for deduct ion.
其他不得计算摊销费用扣除的无形资产。
This high initial capitalization is rapidly amortized in the well managed high-density orchard.
在管理好的高密植果园里，这个最初的高额成本可以很快收回。
Such cost should be capitalized and amortized to expense over a period of not more than 4 years.
这样的成本应被资本化，在不长于4年的期间内摊销到费用中。收藏。
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。
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；
When the cost of a franchise is small, it may BE charged immediately to expense or amortized over a short period such as 5 years.
当专营权的成本很小时，它可被立即计入费用或在短期内，如5年摊销。
There is controversy whether self-initiated goodwill as a kind of special intangible asset of an enterprise should be recognized or amortized.
按照现有商誉会计理论，自创商誉作为企业一种特殊的无形资产，是否应该确认或摊销，还存在诸多争议。
The expenses or property arising from the use of the tax-free income of an enterprise shall not be deducted and may not be depreciated or amortized.
企业的不征税收入用于支出所形成的费用或者财产，不得扣除或者计算对应的折旧、摊销扣除。
By case study, the author concludes: self-initiated goodwill should be recognized, but whether or not it should be amortized awaits further research.
笔者通过个案分析，得出初步结论，即自创商誉应该确认，但是否应该摊销，还有待于进一步研究。
When these create Goodwill, it must be amortized over not more than 40 years through charges - of equal amount in every year -to the earnings account.
当并购产生商誉，这些商誉必须在不超过40年的时间里进行摊销。每年以相等的摊销费用减少利润帐户。
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。
The amortized expenses of such intangible assets as software, patent rights and non-patented technologies used exclusively for research and development activities.
专门用于研发活动的软件、专利权、非专利技术等无形资产的摊销费用。
This problem arises from the decline in bond prices and the insurance accounting convention that allows companies to carry bonds at amortized cost, regardless of market value.
这个问题出在下跌的债券价格和保险会计惯例允许公司不论债券的市场价值而用已摊销成本持有债券。
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.
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。
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