分期摊销 meaning in English
amortization over a period of time
Examples
- Give delay expend even if happen during some accountant , during having many accountants , be benefited , the cost that should amortize during be benefited
递延费就是在某一会计期间发生，有多个会计期间受益，应在受益期间分期摊销的费用。 - Where bonds are acquired at a premium or discount , the difference between the cost and the face value of the bonds shall be amortized over the periods prior to maturity of the bonds
溢价或者折价购入的债券，其实际支付的价款与债券面值的差额，应当在债券到期前分期摊销。 - The goodwill may be treated in three manners : the write - off approach , the capitalization approach and the no - amortization approach . c . the measurement of the negative goodwill and accounting
并购商誉如何入账，人账后如何进行会计处理，目前仍存在争议，归纳起来主要有三类：分期摊销法、直接冲 - According to new accounting standard , organization expenses need not be amortized again , direct plan enter current caustic excessive ; fixed assets is improved defray should according to during be benefited amortize in installment plan enter cost , charge
按照新的会计准则，开办费可以不再分期摊销，直接计入当期损溢；固定资产改良支出应按照受益期间摊销分期计入成本、费用。 - Article 32 deferred assets refer to all the expenses that cannot be accounted into current profit or loss totally but should be periodically amortized in future years , including starting expenses , expenditures incurred in major repair and improvement of the rented fixed assets , etc
第三十二条递延资产是指不能全部计入当年损益，应当在以后年度内分期摊销的各项费用，包括开办费、租入固定资产的改良支出等。