下列无形资产不得计算摊销费用扣除。
For the following intangible assets, no amortized expense may be calculated.
其他不得计算摊销费用扣除的无形资产。
Other intangible assets for which no amortized expense may be calculated for deduction.
收购产生的无形资产摊销开支增加。
Increase in amortisation expenses of intangible assets arising from.
传统的客户贷款应该以摊销成本计价。
Traditional loans to customers would be booked at amortised cost.
摊销无形资产通常用直线折旧法。
The straight-line method normally is used for amortizing intangible assets.
各种递延资产的未摊销余额应当在会计报表中列示。
All deferred assets shall be shown separately in accounting statements by its balance not yet amortized.
为偿还交易，金额将列入一份摊销时间表。
For an amortizing transaction, the amount will be listed in an amortization schedule.
尤其是动荡的经济动摇了有利可图的报摊销售。
The turbulent economy has shaken lucrative news-stand sales in particular.
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.
解释用于主要固定及无形资产的折旧及摊销方法。
Explain the methods of depreciation and amortisation used for the main fixed and intangible assets.
过去美国的企业被允许将商誉在很多年内逐步摊销。
American firms used to be allowed to amortise goodwill over many years.
你根本不用想商誉和其摊销，也能生活得很充实有益。
You can live a full and rewarding life without ever thinking about Goodwill and its amortization.
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。
As for other leased assets, systematic and reasonable methods shall be adopted for its amortization.
摊销：减少资产的价值以反映出资产随时间逐步贬值的做法。
Amortisation: the practice of reducing the value of assets to reflect their reduced worth over time.
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。
The usual accounting entry for amortization consists of a debit to amortization Expense and a credit to the intangible asset account.
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。
Some expenses such as depreciation expense, amortization expense and depletion expense are non-cash expenses.
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。
The systematic write-off to expense of the cost of an intangible asset over its useful life is termed as amortization.
相较梅赛德斯奔驰，缺少能摊销巨额开发成本的大型客车和卡车是其软肋之一。
It lacks the giant bus and truck operations that allow Mercedes to amortize research costs.
后者将获得高额的商誉摊销(goodwill amortization)。
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。
The amortized expenses of such intangible assets as software, patent rights and non-patented technologies used exclusively for research and development activities.
下一节提供了一个简要的现行规则和财会准则委员会的新规则对商誉摊销。
The next section provides a summary of the current rules and the FASB's new rules on goodwill amortization.
递延费用应当在其有效经济寿命内摊销，我国规定的摊销期不超过10年。
Give delay charge to ought to be in its are effective the amortize inside economic life, the amortize that our country sets period do not exceed 10 years.
服务外包企业单独购置的软件，其折旧或摊销年限可适当缩短，最短为2年。
The limit to depreciation or amortization of the software separately purchased by the outsourcing enterprises may be reasonably cut to 2 years.
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。
Borrowing expense refers to interest expenses, discount, premium amortization, auxiliary expenses, loss of exchange, etc. incurred by loan.
专利权及其他无形资产按实际支付的价款入账，一般采用直线法按小于10年平均摊销。
Patent and other intangible assets are initially recorded at actual cost, and amortised using the straight-line method less than 10 years generally.
专利权及其他无形资产按实际支付的价款入账，一般采用直线法按小于10年平均摊销。
Patent and other intangible assets are initially recorded at actual cost, and amortised using the straight-line method less than 10 years generally.
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