1.
non-amortization of capitalized research and development costs
不摊销已资本化研究和发展成本
2.
The Intangible Asset Amortization Should not all Include the Overhead Charge;
无形资产摊销不该一律计入“管理费用”
3.
Once the amortize method of the enterprise is affirmatory, do not get optional change.
企业的摊销办法一经确定，不得随意改变。
4.
When the cost is material, amortization should be based upon the life of the franchise (if limited); the amortization period, however, may not exceed 4 years.
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。
5.
Give delay charge to ought to be in its are effective the amortize inside economic life, the amortize that our country sets period do not exceed 10 years.
递延费用应当在其有效经济寿命内摊销，我国规定的摊销期不超过10年。
6.
variable sales and distribution costs
销售和摊销变动成本
7.
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
8.
Long-term deferred expenses:Expenses paid but attributable to the current and subsequent accounting periods shall be accounted for as deferred charges or deferred expenses more than 1 year.
长期待摊费用：是指企业已经支出，但摊销期限在一年以上的（不含一年）的各项费用。
9.
deferral and amortization of gains and losses
延期任列并摊销损益
10.
Amortization of Discount on Funded Debt
长期债务的折价摊销
11.
basis for amortizing the costs of technology transfers
技术转让费用摊销标准
12.
discount amortizatio
债券发行贴水的摊销
13.
amortization of debenture expenses
公司债发行费用摊销
14.
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。
15.
Patents are granted for a period of 7 years, and the period of amortization must not exceed that period.
授予专利权的期限是7年,摊销时间也必定不能长于这个期限。
16.
In principle, organization expenses should be in lunar amortize is pressed inside not less than time of 5 years.
原则上，开办费应该在在不少于五年的时间内按月摊销。
17.
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。
18.
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。