摊销费用 meaning in English
amortization charge
distribution expense
Examples
- Other intangible assets for which no amortized expense may be calculated for deduction
（四）其他不得计算摊销费用扣除的无形资产。 - Article 12 an enterprise is allowed to deduct the amortized expenditures of intangible assets calculated under the related provisions when calculating the taxable amount of incomes
第十二条在计算应纳税所得额时，企业按照规定计算的无形资产摊销费用，准予扣除。 - The results of static evaluation show that ore mining fee is the main part and amortization of both building and equipment and major materials fee are the secondary parts in the total cost of pithead heap - leaching mining
静态评价结果表明，在坑口堆浸总成本中，矿石开采费用占了相当份额，其次是土建工程及设备设施摊销费用、原材料费用。 - No goodwill results from the combination , the use of the pooling accounting method generally allows the acquiring company to report higher earnings immediately after acquisition , because the target ' s original accounting costs , less accumulated depreciation , usually are significantly lower than the current fair market value of the target ' s assets , similarly , for subsequent periods , pooling allows the purchaser to avoid depreciating , or reducing from reported income , the full value of the acquired company , and thus to report higher earnings than would be yielded by the purchase method
同时，由于企业并购不是购买行为，没有购买价格，也就不存在购买成本超过净资产公允价值的差额，即商誉。由于目标公司的账面原值减去折旧后的差额通常低于市场价值，因此采用权益联营法会使企业在并购后反映较多的收益这是因为在以后期间，由于采用权益联营法的资产价值低于购买法下的资产价值，这就造成其折旧摊销费武汉理工大学硕士学位论文用低于采用购买法的各项摊销费用，因此采用权益联营法的收益将高于采用购买法下的收益。 - Article 16 after the loss of asset impairment has been recognized , the depreciation or amortization expenses of the impaired asset shall be adjusted accordingly in the future periods so as to amortize the post - adjustment carrying value of the asset systematically ( deducting the expected net salvage value ) within the residual service life of the asset
第十六条资产减值损失确认后，减值资产的折旧或者摊销费用应当在未来期间作相应调整，以使该资产在剩余使用寿命内，系统地分摊调整后的资产账面价值（扣除预计净残值） 。