amortize

英[əmɔ:taiz]美[əmɔ:taiz]

vt. 摊还,摊销,分期偿还,缓冲

同：	[v.] amortise

The entry to amortize bond premium for one year is illustrated below…
摊销当年债券溢价的会计分录如下…收藏
But as a practical matter, most corporations amortize this asset to expense over a period of only 5 years, as allowed under income tax regulations.
但是作为一个实务问题,大多数公司均按照所得税法的要求,仅用5年把这项资产摊入费用账户。收藏
At the end of each year, Solarwind Corporation will make the following adjusting entry to amortize the bond discount…
在每年末,太阳同风公司将作如下的调整分录,以摊销债券折价…收藏

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