| 单词 | 摊销 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 摊销 noun —depreciation n摊销 —amortize摊销 verb —amortiseBE vExamples:摊销前 n—amortization n See also:摊—spread out • vendor's stand
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为此提供了一份这些支出的细目， 其中大部分为折旧和摊销费用 、外汇兑换损失和财务支出。 unesdoc.unesco.org | A breakdown of other expenses was provided, with these mainly relating to depreciation and amortization, foreign exchange losses and finance costs. unesdoc.unesco.org |
摊销是系统分配超过其使用寿命 的无形资产的摊销金额 所产生的费用（见附注 14）。 unesdoc.unesco.org | Amortization is the expense resulting from the systematic allocation of the amortizable amount of intangible assets over their useful lives (see Note 14). unesdoc.unesco.org |
成本为面值加上或减去 任何未摊销的溢价或折价。 daccess-ods.un.org | Cost is defined as the nominal value plus/minus any unamortized premium/discount. daccess-ods.un.org |
摊销费用被排除在外，是因为它衡量的是前期获得的无形资产，而不是本期现金开支。 12manage.com | Amortization was excluded because it measured the cost of intangible assets acquired in some earlier period, including goodwill, rather than any current expenditure of cash. 12manage.com |
只有折旧和摊销被排 除掉了， EBITDA中没有调整地非现金项目还有备抵坏账、计提存货减值和股票期权成本。 12manage.com | Only depreciation and amortization are excluded. Among the non-cash items not adjusted for in EBITDA are bad-debt allowances, inventory write-downs, and the cost of stock options granted. 12manage.com |
网络零售生态系统目前整 体处于赢利状态，赚取约8% -10%的税息折旧及摊销 前(EBITDA)利润率。 mckinseychina.com | The overall e-tailing ecosystem is profitable, at around 8–10 percent earnings before interest, taxes, depreciation, and amortization (EBITDA). mckinseychina.com |
第一种方法就是上升的折现现金流 模型，从自由现金流到净收入，到营业收入（EBITDA 扣除利息、税项、折旧及摊销前盈 利）， 甚至上对收益和价格也进行提升，此时所有的值就都为正数了。 crystalballservices.com | The first is to move up your DCF model, from free cash flows to net income, to operating income (EBITDA), and even all the way up to revenues and prices, where all the values are positive. crystalballservices.com |
29.5 关于 2010/11 年两年期期间竣工的新行政大楼，其主要风险是确保银行贷款 的 摊销 成 本 维 持在最低水平，在施工质保期间，最低限度利用经批准的综合预算和预留资金中的可用其余资金。 wipo.int | As regards the new administrative building, completed during the biennium 2010/11, the main challenge will consist of ensuring that the cost of the bank loan amortization is maintained to a minimum and that the remaining funds available under the approved consolidated budget and provisions are minimally utilized during the construction guarantee period. wipo.int |
报表息税摊销前利 润（EBITA）因多项收费以及成本结构调整而受到了较大影响。 annualreport2012.philips.com.cn | Reported EBITA was significantly impacted by various charges, as well as restructuring costs. annualreport2012.philips.com |
尤其是，采纳财政部确定的系数来厘定折旧，在这种情况下，成 本价格在第一个财政年度摊销一半。 vasapolli.it | In particular, depreciation is determined by applying the coefficients established by the Ministry of Finance to the cost price, reduced by half for the first fiscal year. vasapolli.it |
这些意见和信息包括可比陆上采矿 [...] 的财务制度；矿物生产的经济评估，包括矿的资本总额、业务费用、折旧 和 摊销； 预 期吨位、等级和回收效率；以及其他财务和技术问题。 daccess-ods.un.org | Such advice and information would include information on fiscal regimes for comparable land-based mining; economic assessments of mineral production, including [...] capitalization, operating costs, depreciation and [...] amortization of mines; anticipated tonnages, [...]grades and recovery efficiencies; [...]and other financial and technical issues. daccess-ods.un.org |
目前，借款按摊销成本标明； 收益和赎回价值之间的任何差额均利用实际利息法在借款期财务业绩表中予以确认。 unesdoc.unesco.org | Borrowings are currently [...] stated at amortised cost; any difference [...]between the proceeds and the redemption value is recognized [...]in the Statement of Financial Performance over the period of the borrowings using the effective interest method. unesdoc.unesco.org |
在无形资产、交易成本和非经常项目 摊销 之 前。 sgsgroup.com.cn | Before amortization of intangibles, transaction costs and non-recurring items. sgsgroup.com.ar |
与上一财年同期的 12.8% 相比，本季度业务利润率为 10.4%，这主要是由于并购 Chloride 带来的 1600 万美元（1个点）的摊销费用 ，嵌入式运算业务较低的销量，以及对下一代技术加速投资所造成的。 emerson.com | Segment margin was 10.4 percent, compared with 12.8 percent in the prior year quarter primarily due to increased amortization from the Chloride acquisition of $16 million (1 point), lower volume in the embedded computing business and acceleration of investment in next-generation technology. emerson.com |
没有为摊销溢价 或折价提取准备金，因为这记为出售投资时 损益的一部分。 daccess-ods.un.org | No provision is made for amortization of premiums or discounts, which are taken into account as part of the gain or loss when investments are sold. daccess-ods.un.org |
截至2009年12月31日，Linatex的销售总额为11480万美元（2008年为15660美元），根据国际财务报告准则（IFRS），未计利息、税项、折旧 及 摊销 的 调整后收益（EBITDA）为1390万美元（2008年为1970万美元）。 zs.weirminerals.com | For the year to 31 December [...] 2009, Linatex generated sales of US$114.8m [...](2008: US$156.6m) and adjusted earnings before interest, [...]tax, depreciation and amortisation (EBITDA) of US$13.9m (2008: $19.7m) under IFRS. de.weirminerals.com |
折旧和摊销是指教科文组织的财产、厂房和设备以及无形资产在其整个使用寿命内的费 用。 unesdoc.unesco.org | Depreciation and amortization represents the cost of UNESCO’s property, plant and equipment and intangible assets spread over their useful lives. unesdoc.unesco.org |
它们有大量的客户，从而可以开发和 维持高效的先进系统，并在大量客户之 间 摊销 成 本 ，从而实现规模经济。 unesdoc.unesco.org | They have the critical mass of customers which allow them to develop and maintain efficient state-of-the art systems and amortize their costs over a large basin of customers thus achieving economies of scales. unesdoc.unesco.org |
60 在中国的报告制度中，特别针对采掘业披露信息规则制定了条款。证监会要求上市 公司披露其会计政策、石油及天然气资产的会计估算、折 耗 摊销 方 法 、采矿许可证的会 计处理方法、储量估计、石油和天然气资产的期初期末额及其增减情况。 eisourcebook.org | The China Securities Regulatory Commission (CSRC) requires public companies to disclose on its accounting practices, estimates of oil and gas assets, depletion, license cost, the evaluation standard for its reserves, and list the balance and accrual and decrease of oil and gas assets.61 In 2006, the Ministry of Finance issued the progressive Accounting Standard for Business Enterprises No.27 eisourcebook.org |
未计利息、税项、折旧及摊销前的利润 (EBITDA) 为零，而 2008 财年则为 1,770 万瑞士法郎，EBIT 方面的损失为 430 万瑞士法郎，而在 2008 财年，我们取得了 1,460 万瑞士法郎的优秀 EBIT 业绩。 interroll.com | There were no earnings before interest, taxes, depreciation and amortisation (EBITDA), following on from earnings of CHF 17.7 million in 2008; the loss in terms of EBIT amounted to CHF 4.3 million; in 2008, a positive EBIT of CHF 14.6 million was achieved. interroll.com |
EBITDA常被拿来和现金流比较，因为它和净收入之间的差距就是两项对现金流没有影响的开支项目， 即折旧和摊销。 12manage.com | EBITDA is often compared with cash flow, because it rightfully adds back to net income two major expense categories that have no impact on cash: depreciation and amortization. 12manage.com |
期间，通过改善企业项目、税息折旧 及 摊销 前 利 润和消费者价值，Pete将原本的IT迅速转化为企业的战略资产。 bleum.com | In the position, he quickly transformed IT into strategic asset, by focusing on projects that improved EBITDA and customer value. bleum.com |
而在无形资产摊销、中 国劳动力成本及不利产品组合因素的影响下，业务利润率从上一财年同期的 15.2% 降至13.5%。 emerson.com | Segment margin declined to 13.5 percent from 15.2 percent in the prior year quarter, primarily attributable to intangibles amortization, China labor-related costs and unfavorable product mix. emerson.com |
b) 摊销：可根据运营单位成本的技术估计，或直线法（最短五年期内）来确 定在收购、勘探和开采不可再生资源中所发生的成 本 摊销。 uria.com | b) Amortisation: Amortisation of costs incurred in the acquisition, exploration and exploitation of non-renewable resources can be determined based on: a technical estimate of the cost of the operating units; or the straight-line method (throughout a minimum five year period). uria.com |
非GAAP财务统计不包括约0.19美元后每股0.14美元，每股税后成本在2011财年第一季度和2010年分别，主要用于购买的无形资产，重组费用以及与收购有关的费 用 摊销。 technologeeko.com | Non-GAAP financial information excludes after-tax costs of approximately $0.19 per share and $0.14 per share in the first quarter of fiscal 2011 and 2010, respectively, related primarily to the amortization of purchased intangibles, restructuring charges and acquisition-related charges. technologeeko.com |
减少的3.9个百分点主要是因为每架飞机的销售成本增加所致，主要是因为材料价格上涨和与生产速率变化有关的中断成本、公务机售价降低、公务机和民用飞机之间交付量的混合、服务业务活动的毛利降低、某些以外币计价资产负债表账目在资产负债表日期重新折算产生的记录于其他支出（收入）的损失的影响，以及主要因二手飞机的市场价值降低而计提较高的存货跌价准备记所致；其中一部分被因客户取消公务机订单而收到的补偿、因公务飞机交付量降低而导致的销售和一般及管理(SG&A)费用支出降低、记录在其他支出（收入）中的以公允价值计量的金融工具的公允价值变动收益，以及因宇航项目某些飞机型号的模具已完 全 摊销 而 降低 的 摊销 支 出 所抵销。 cn.bombardier.com | The 3.9 percentage-point decrease is mainly due to higher cost of sales per unit mainly due to price escalations of materials and disruption costs in connection with changes in production rates, lower selling prices for business aircraft, the mix between business and commercial aircraft deliveries, lower margins for services activities, the net negative impact in other expense (income) from the revaluation of certain balance sheet accounts in foreign currencies at the balance sheet date, and higher write-down of inventories mainly due to lower market values for pre-owned aircraft; partially offset by liquidated damages from customers mainly as a result of business aircraft order cancellations, lower SG&A expenses mainly due to lower business aircraft deliveries, a net positive variance on financial instruments carried at fair value and recorded in [...] other expense (income) and lower [...] amortization expense due to the aerospace program tooling on some aircraft models being fully amortized. cn.bombardier.com |
从ZAP公司的非现金损失，约150万美元的开支，有关基于股票的补偿，发行权和相关的永源采集管理 费 摊销 ， 以 及美国的非现金收费$ 1.8相关的利息开支百万美国折扣价1900万美元的可换股票据由ZAP公司出具的资金用于完成收购永源的连接。 zapworld.com | Of the non-cash losses from ZAP, approximately US$1.5 million were expenses related to stock-based compensation, amortization of distribution rights and management fees related to the Jonway Acquisition, and a non-cash charge of US$1.8 million for interest expenses related to the discounted price of the US$19 million convertible note issued by ZAP in connection with funding used to complete the Jonway Acquisition. zapworld.com |
指你在损失之日欠经销商/贷方的金额，或者在贷款 期 摊销 的 未 偿贷款余额，但是这些金额不得超过「分期支付销售合约」之日由「既定零售指南」 所决定的价值的150%最高利益限定。 iasdirect.com | Installment Sale Contract balance (hereinafter "balance") shall mean a monetary amount owed to the Dealer/Lender by you as of the date of loss, or the outstanding loan balance amortized at the loan term, but such amounts shall not exceed 150% maximum benefit limits as determined by the Established Retail Guide, as of the date of the Installment Sale Contract. iasdirect.com |
这类前瞻性表述除了其他方面可能还涉及预期的财务和运营结果、预期的增长率、未来的股票补偿 和 摊销 支 出、未来的业务前景和市场状况等。 tipschina.gov.cn | Such forward-looking statements may relate to, among other things, expected financial and operating results, expected growth rates, future stock-based compensation and amortization expenses, future business prospects and market conditions. tipschina.gov.cn |
(iv) 由于贷款利息由法国政府支付，所以应将其视为一项非交换交易。根据《国际公 共部门会计标准》第 23 项标准，应按其准确价值视为一笔收入，并作为提前收 入记账，然后根据在债务摊销过程 中重新作为盈亏差额处理。 unesdoc.unesco.org | (iv) since the interest is payable by the French Government, this payment must be regarded as a non-exchange transaction and, pursuant to IPSAS 23, must be recognized as revenue measured at fair value; such revenue must be recognized under advance receipts and carried over to the Statement of Financial Performance, as and when the liability is amortized; the revenue value recognized in the result as at 31 December 2010 is US $1,671,600 unesdoc.unesco.org |
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