capital assets account
... 资产,负债和权益：Asset,Liability And Equity 资本资产账户：capital assets account 资本资产定价模式：capital asset pricing model ...
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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。
The usual accounting entry for amortization consists of a debit to amortization Expense and a credit to the intangible asset account.
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