Straight-line amortization allocates an equal amount of premium or discount to each interest period.
直线摊销法是在各个存续期内平均分摊溢价或者折价。
The straight-line method normally is used for amortizing intangible assets.
摊销无形资产通常用直线折旧法。
basis used to amortize deferred research and development costs
摊销递延研究和展成本的办法
Amortize bond discount and premium by the effective-interest method.
用实际利率法摊销债券的折价和溢价。
amortization methods for capitalized research and development costs
资本化研和发展成本的摊销法
Probe into the Practical Rate Amortization in Bond s Premium Price and Conversion into Money;
债券溢折价实际利率摊销法的再探讨
Once the amortize method of the enterprise is affirmatory, do not get optional change.
企业的摊销办法一经确定,不得随意改变。
The Reasonable Choice of Accounting Methods on Value Amortization of Easily Exhausted Product with Low Value;
低值易耗品价值摊销会计核算方法的合理选择
A Choice on the Method of Accounting for Premium and Discount Amortization of Bond;
对我国债券溢折价摊销适用方法选择的分析
Discussion on Innovation of Intangible Assets Amortization -Using Exponential Function y=a~x to Establish Mathematical Model for Intangible Assets Amortization;
论无形资产摊销方法创新——运用指数函数y=a~x建立无形资产摊销数学模型探讨
variable sales and distribution costs
销售和摊销变动成本
The Course of Accumulative Amortization Offered in Invisible Assets Amortization;
无形资产摊销应设置“累计摊销”科目
Specific amortize fixed number of year, by the province (municipality, municipality directly under the Central Government) revenue decides according to local actual condition.
具体摊销年限,由省(自治区、直辖市)税务局根据当地实际情况确定。
A depreciation method which allows faster write-offs than the straight line method.
以比直线折旧法更快的速度注销固定资产的成本。
The Amortization Method of Intangible Assets in Corporate Financing Based New Company Law;
基于新《公司法》无形资产融资条件下的会计摊销方法
deferral and amortization of gains and losses
延期任列并摊销损益
Amortization of Discount on Funded Debt
长期债务的折价摊销
basis for amortizing the costs of technology transfers
技术转让费用摊销标准
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