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| 1. | That goal is to allocate the acquisition cost of a long-lived asset to expense over the years in which |
| 那目的就是将长期资产的获取成本在该资产产生收益的各年度中分配到费用账户中去。 |
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| 2. | there are three basic "accountable events": (1) acquisition, (2) allocation of the acquisition cost to expense |
| 所有类别的长期资产都有三个基本会计核算事项：(1)购置(2)将购置成本摊销到该资产存续期每一年的费用中(即折旧)(3)出售或清理。 |
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| 3. | But as a practical matter, most corporations amortize this asset to expense over a period of only 5 years |
| 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。 |
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| 4. | It was also easy to pore over his expense reports, checking out whom he took to dinner in L. |
| 查看他的支出报告也很容易，也可以了解他在洛杉矶和谁共进晚餐，还有那些他认为是合理支出的开销。 |
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| 5. | Such cost should be capitalized and amortized to expense over a period of not more than 4 years. |
| 这样的成本应被资本化,在不长于4年的期间内摊销到费用中。 |
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| 6. | Generally accepted accounting principles require that recorded goodwill be amortized to expense over |
| 通用会计准则规定,已入账的商誉在最长不超过4年的期限内摊销到费用账户。 |
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| 7. | It is hard to claim that pyramid-shaped tea-bags( developed at great expense over four years) have added |
| 很难说金字塔型的袋泡茶（四年的时间花费巨大代价开发出来的）给人们增加多少的幸福。 |
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| 8. | I have been at some small expense over this matter, which I shall expect the bank to refund. |
| 我为这个案子花了点钱，我想银行会付给我这些钱的。 |
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| 9. | Budget term which means managers can change Budget allocations as a result of changing cost pressures over |
| 投入转换:预算术语,指当成本对整个支出帐户的压力发生变化时,经理可以改变预算的分配。 |
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