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单词 Amortisation
释义 攤銷
1. The gradual repayment of a debt, both capital and interest, over a prescribed period, as in the case of mortgage repayments: Price v Green [1951] 4 DLR 596. 2. The process of allocating the cost or value of intangible assets that have no physical qualities (such as patents, copyrights, and goodwill) over an appropriate period as an expense or as product cost. See also Depreciation.
1.在一段指定時間內,逐漸清還所欠債項,包括本金及利息,猶如按揭供款一樣:Price v Green [1951] 4 DLR 596。 2.一個過程,把沒有物質特點的無形資產的成本或價值(如專利、版權及商譽),在一段適當的時間過去後,撥作支出及產品成本。另見 Depreciation。n.
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更新时间:2025/6/20 17:12:28