- 分期償還法, 攤銷法
- 攤提法
- amortization: n. 1.【法律】不動產(chǎn)的讓渡[捐贈]。 2.分期償還， ...
- method: n. 1.方法，方式；順序。 2.(思想、言談上的)條理 ...
- method of amortization: 資產(chǎn)攤銷法
- accelerated amortization method: 加速攤銷法
- compound interest amortization method: 復(fù)利攤消法
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amortization method中文什么意思
- 分期償還法, 攤銷法
- 攤提法
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例句與用法
- The amortization method of intangible assets in corporate financing based new company law
無形資產(chǎn)融資條件下的會計攤銷方法 - Article 21 an enterprise shall , at least at the end of each year , check the service life and the amortization method of intangible assets with limited service life
第二十一條企業(yè)至少應(yīng)當(dāng)于每年年度終了，對使用壽命有限的無形資產(chǎn)的使用壽命及攤銷方法進行復(fù)核。 - The study shows the characteristics of goodwill are that : ( 1 ) it is the present value of extra - profit of corporation ( 2 ) it is an intangible assets ( 3 ) it is uncertain and risky ( 4 ) the usage is limit and the formation and variance of value is special compared to other assets . as to the recognition and measurement : ( 1 ) we should conceal combined variance item in combined statement when the goodwill is formed in the mode of controlling combination in order to conform to the international principle ( 2 ) the recognition of self - constructed goodwill is necessary ( 3 ) we should make impairment evaluation to revise amortization when we start to amortize after its first recognition ( 4 ) we attach more importance to un - direct measurement approach on present stage ( 5 ) direct measurement approach can be adopted to self - constructed goodwill , while for goodwill - purchased , it may be reference only , we should adopted un - direct approach to recognize . the accounting process of positive and negative goodwill are that the former should conform to the systematic amortization method . ,
2商譽的確認(rèn)、再確認(rèn)與計量： u ）對我國而言，以控股合并方式下形成的外購商譽在合并報表中的處理應(yīng)遵循國際慣例，取消合并價差項目； （ 2 ）從資產(chǎn)的確認(rèn)標(biāo)準(zhǔn)以及會計原則等多個角度來看，確認(rèn)自創(chuàng)商譽非常必要； （ ）商譽在初始確認(rèn)后，應(yīng)對購買商譽進行攤銷的同時，并進行商譽的減損評價，使減損評價起到“修正”攤銷的作用： （ 4 ）直接計量法與間接計量法是計量商譽的兩種方法，現(xiàn)階段只能是計量的科學(xué)性讓位于計量的難易程度，采用間接法計量商譽； （ 5 ）隨著近年來自創(chuàng)商譽入賬的呼聲日益高漲，若要將自創(chuàng)商譽入賬，顯然只能采用直接計量法計量其價值，而對外購商譽，可以先以直接計量法的計算結(jié)果作為重要參考，然后再用間接計量法計算的結(jié)果對商譽登記入賬。