Research on the Capital Calculation Method of Credit Card Securitization with Early Amortization Features 提前摊还下信用卡证券化资本金计算方法研究
The signification of intangible assets, the expenses on R& D, intangible assets amortization and intangible assets announcement need lo be consummated urgently. 但《无形资产准则》迈出的步伐还远远不够,无形资产的含义、研究开发费用、无形资产摊销和无形资产披露还亟待完善。
This article, in view of this change, mainly discusses the confirmation and amortization method of the unrealized financing profits by the lessor of finance leases of assets. 文章主要针对这种变化对融资租赁出租人租赁资产未实现融资收益的确认及摊销方法进行探讨。
Some expenses such as depreciation expense, amortization expense and depletion expense are non-cash expenses. 像折旧费用、摊销费用、递耗费用之类的费用属于非现金费用。
Recognized one year's amortization of discount on 40-year bonds payable. 确认40年期的应付债券当年摊销的折价。
Amortization of a debt. 分期偿还一笔债务。
Followed by the measurement of goodwill and amortization, in the specific methods of operation there are a lot of problems. 其次是商誉的计量和摊销,在具体的操作方法上也存在很多问题。
EBITA is an acronym that refers to a company's earnings before the deduction of interest, tax and amortization expenses. 税前利润是一个缩写,是指公司的盈利之前,利息,税金和摊销费用扣除。
The low-value consumables are price with the one-off amortization method. 低值易耗品核算采用一次性摊销法。
There is no theoretical objection to crediting an accumulated amortization account rather than the intangible asset account, but this method is seldom encountered in practice. 理论上不反对贷记累计摊销账户而非无形资产账户,但这种方法在实践中很少遇到。
Article21An 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. 第二十一条企业至少应当于每年年度终了,对使用寿命有限的无形资产的使用寿命及摊销方法进行复核。
We've recently completed negotiations concerning public-sector debt and have rescheduled certain amortization periods. 我们最近已完成了公共部门债务的磋商并重新安排了还款计划。
Earnings Before Interest, Taxes, Depreciation, Amortization, and Rent Costs. 在除去利息,税,贬值,分期付款和租金之前的毛利。
The beginning and ending book balances, accumulative amount of amortization, and accumulative amount of provision for impairment of intangible assets; 无形资产的期初和期末账面余额、累计摊销额及减值准备累计金额。
The next section provides a summary of the current rules and the FASB's new rules on goodwill amortization. 下一节提供了一个简要的现行规则和财会准则委员会的新规则对商誉摊销。
Prepare depreciation and amortization for fixed assets and intangible assets; 负责固定资产折旧和无形资产摊销;
The usual accounting entry for amortization consists of a debit to Amortization Expense and a credit to the intangible asset account. 摊销的一般会计分录由借记摊销费和贷记无形资产账户组成。
"Amortization" includes depreciation; it does not include compensation for use of capital. “摊销”包括折旧,但不包括对资本使用的补偿。
The processes of depredation, amortization, and depletion discussed in this chapter all have a common goal. 本章讨论的折旧、摊销和损耗处理都有一个共同的目的。
Many business loans use a level amortization with roughly equal principal reductions from each periodic payment. 许多商业贷款采用的平均摊销的方法是:从每次的周期性付款中,进行大体相同的本金削减。
This article on the goodwill nature, the confirmation and accountant deals with and issues and so on amortization carries on the discussion. 本文就商誉的性质、确认及其会计处置和摊销等问题停止讨论。
Amortization methods for capitalized research and development costs 资本化研和发展成本的摊销法
Deferral and amortization of gains and losses; 延期任列并摊销损益;
However, instead of increasing interest expense, amortization of premium decreases interest expense. 但是,与利息费用的增加相反,溢价的摊销减少利息费用。
Superior flowability also provides for a reduction of in-mould deposits, lower mould wear resulting in lower maintenance cost and longer tool life, and therefore lower amortization cost of the tool. 出色的流动性还减少了模垢和模具磨损现象,从而降低了维护成本,延长了工具使用寿命,因而降低了工具的摊销成本。
The systematic write-off to expense of the cost of an intangible asset over its useful life is termed as amortization. 将无形资产的成本在其存续期内系统化地结转到费用叫做摊销。
Any write-offs or amortization of noncurrent items deducted on the income statement must be added back to net income. 任何已从收益表减去的非流动项目的注销或摊销,都必须加净收益。
A bank loan to a company, with a fixed maturity and often featuring amortization of principal. 银行发放给公司的有一定期限的贷款,常以分期偿还本金为特征。
Premium is amortized over the 40-year life of the bonds in a manner similar to the amortization of discount. 在40年的债券发行期内,溢价的摊销形式与折价摊销相似。
Amortization methods differ based upon the type of loan. 分期摊销的方法根据贷款的不同类型而不同。