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| 81. | Notice that amortization of the discount increases Solarwind Corporation's annual interest expense. |
| 需注意,折价的摊销增加太阳风公司的年度利息费用。 |
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| 82. | The usual accounting entry for amortization consists of a debit to Amortization Expense and a credit |
| 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。 |
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| 83. | amortization of goodwill by systematic charges against periodic income |
| 递延成的摊销 |
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| 84. | The amortization of discount increases the amount of the investment account and interest revenue. |
| 折价的摊销增加投资账户和利息收入账户的金额,而溢价的摊销减少投资账户和利息收入账户的金额。 |
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| 85. | amount charged for amortization of technology costs carried forward |
| 结转技术用摊销数 |
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| 86. | When the cost is material, amortization should be based upon the life of the franchise (if limited); |
| 当成本巨大时,摊销应以专营权的期限(如果有期限的话)为准,但摊销期限不能超过4年。 |
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| 87. | Recognized one year's amortization of premium on 40-year bonds payable. |
| 确认40年期的应付债券当年摊销的溢价。 |
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| 88. | 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。 |
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| 89. | 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。 |
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| 90. | The entry to be made to record the annual amortization expense would be ... |
| 记录年摊销费的会计分录是… |
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