amortized cost的意思

amortized cost中文翻譯：

[會計]攤余成本

已攤銷成本

相似詞語短語

amortized───adj.分期償還；已攤銷的；已分期償還的；n.攤銷額；vt.攤銷（amortize的過去分詞）；分期償還；把…轉讓

amortizement───n.攤還

amortizements───n.攤還

amortizes───vt.攤銷（等于amortise）；分期償還

amortised───分期償還（amortise的過去式和過去分詞）

amortisement───n.攤還，分期償還

amortises───vt.分期償還；攤還（債券等）；把…轉讓給教會永久管理

amortization───n.[會計]分期償還

amortizations───n.[會計]分期償還

雙語使用場景

cost of acquisition occurs only at the beginning of a relationship, so the longer the relationship, the lower the amortized cost.───收購成本只發生在一個關系的開始，讓較長的關系，降低成本攤銷。

bonds are acquired at a premium or discount, the difference between the cost and the face value of the bonds shall be amortized over the periods prior to maturity of the bonds.───溢價或者折價購入的債券，其實際支付的價款與債券面值的差額，應當在債券到期前分期攤銷。

This problem arises from the decline in bond prices and the insurance accounting convention that allows companies to carry bonds at amortized cost, regardless of market value.───這個問題出在下跌的債券價格和保險會計慣例允許公司不論債券的市場價值而用已攤銷成本持有債券。

Many insurers own long-term bonds that, at amortized cost, amount to two to three times net worth.───很多保險公司擁有的長期債券按已攤銷成本計算是其凈資產的兩到三倍。

measured at amortized cost using the effective interest method.───以實際利率法按攤銷成本計量。

英語使用場景

Many insurers own long-term bonds that, at amortized cost, amount to two to three times net worth.

The cost of acquisition occurs only at the beginning of a relationship, so the longer the relationship, the lower the amortized cost.

This problem arises from the decline in bond prices and the insurance accounting convention that allows companies to carry bonds at amortized cost, regardless of market value.