Discussion on confirmation of the amortization ratio of the negative goodwill;
确定负商誉摊销比例的探讨
Based on analysing the current confirmation of goodwill,this paper puts forward the reasons for affirmation of achieving goodwill by oneself and discusses measurement and amortization of achieving goodwill by oneself.
本文在分析现有商誉确认现状的基础上,提出了对自创商誉进行确认的理由,并对自创商誉的计量与摊销问题作了一些分析探讨。
The old accounting system is obviously not suitable in respect of the stipulations on the amortization method of intangible assets.
无形资产在企业融资中发挥着越来越重要的作用,新修订的《公司法》与原《公司法》相比,对无形资产在企业设立时允许的出资比例有了较大提高,原会计制度对无形资产摊销方法的规定显然已不太适用。
The strategy of creating replica based on cost shared in data grid;
基于开销分摊的数据网格副本创建策略
This paper assumes that the course of accumulative amortization should be offered in the current accounting system so as to support detailed materials such as the invisible assets original value, accumulative amortization and amortization value and to upgrade accounting quality.
文章从各种角度找出理由,建议现行的会计制度设置“累计摊销”科目,以利于提供无形资产的原始价值、累计摊销以及摊余价值等详细资料,提高无形资产的核算质量。
variable sales and distribution costs
销售和摊销变动成本
The Course of Accumulative Amortization Offered in Invisible Assets Amortization;
无形资产摊销应设置“累计摊销”科目
deferral and amortization of gains and losses
延期任列并摊销损益
Amortization of Discount on Funded Debt
长期债务的折价摊销
basis for amortizing the costs of technology transfers
技术转让费用摊销标准
discount amortizatio
债券发行贴水的摊销
amortization of debenture expenses
公司债发行费用摊销
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。
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。
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…
basis used to amortize deferred research and development costs
摊销递延研究和展成本的办法
valued at cost less amortization or depreciation
按成本减摊销或折旧额计值
summary of applied selling and administrative expenses
已分摊销售及管理费用汇总表
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…
Amortize bond discount and premium by the effective-interest method.
用实际利率法摊销债券的折价和溢价。
movements of unamortized deferred research and development costs
未摊销递延研究和发展费用的动态
non-amortization of capitalized research and development costs
不摊销已资本化研究和发展成本
The straight-line method normally is used for amortizing intangible assets.
摊销无形资产通常用直线折旧法。