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词典释义:
amortized cost
时间: 2023-09-07 15:31:45
英 ['əmɔ:taɪzd kɒst]
美 ['əmɔtaɪzd kɔst]

摊销成本;摊销费用;摊余成本

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

    收购成本只发生在一个关系的开始,让较长的关系,降低成本摊销。

  • 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.

    这个问题出在下跌的债券价格和保险会计惯例允许公司不论债券的市场价值而用已摊销成本持有债券。

  • If we could do sort, then we saw, if we amortized the cost, that searching is a lot more efficient if we're searching a sorted list.

    如果我们可以做排序,然后我们可以看到,如果我们分摊开支,在有序列表中搜索将会变得更高效。

  • Where 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.

    溢价或者折价购入的债券,其实际支付的价款与债券面值的差额,应当在债券到期前分期摊销。

  • Likewise, finalizers are normally processed as a background task, so their cost is usually amortized across the system's idle time.

    同样,终结通常是后台任务,所以它们常常在系统的空闲时间执行。

百科

摊余成本(amortized cost)是指用实际利率作计算利息的基础,投资成本减去利息后的金额。金融资产或金融负债的摊余成本,是指该金融资产或金融负债的初始确认金额经过调整后的结果。

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