The cost of acquisition occurs only at the beginning of a relationship, so the longer the relationship, the lower the amortizedcost.
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。
2
This problem arises from the decline in bond prices and the insurance accounting convention that allows companies to carry bonds at amortizedcost, 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。
3
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.