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 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.
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.
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。
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.
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