amortise
의미: To gradually write off the initial cost of an asset over a period of time; to repay a debt through regular scheduled payments of principal and interest.
Amortise is an accounting and finance term with two related meanings. In accounting, it refers to spreading the cost of an intangible asset (such as a patent or goodwill) across its useful life, similar to depreciation for tangible assets. In lending, an amortising loan is one repaid through regular instalments that cover both interest and principal. The noun 'amortisation' is standard in financial reporting. American English spells it 'amortize.' Common collocations include 'amortise over,' 'amortisation period,' and 'fully amortised.'
예문
- The company will amortise the cost of the software licence over a five-year period. 公司将在五年期间内摊销该软件许可证的成本。La empresa amortizará el coste de la licencia de software en un período de cinco años.同社はソフトウェアライセンスの費用を5年間にわたって償却する予定である。동사는 소프트웨어 라이선스 비용을 5년에 걸쳐 상각할 예정이다.
- Under the new accounting standard, goodwill must be amortised rather than tested annually for impairment. 根据新的会计准则,商誉必须进行摊销,而非每年进行减值测试。Según la nueva norma contable, el fondo de comercio debe amortizarse en lugar de someterse anualmente a pruebas de deterioro.新しい会計基準のもとでは、のれんは毎年の減損テストではなく償却しなければならない。새로운 회계 기준에 따르면, 영업권은 매년 손상 검사를 하는 대신 상각해야 한다.
- The mortgage is structured so that the borrower amortises the principal evenly across the thirty-year term. 该抵押贷款的结构安排使借款人在三十年期限内均匀摊还本金。La hipoteca está estructurada de modo que el prestatario amortice el principal de forma uniforme a lo largo de los treinta años de plazo.住宅ローンは、借り手が30年の期間にわたって元本を均等に償還する仕組みになっている。해당 주택담보대출은 차입자가 30년 기간에 걸쳐 원금을 균등 상환하는 구조로 되어 있다.
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사용 가이드
맥락: finance, accounting, business
어조: neutral
기원과 역사
From Old French amortir (to deaden, kill, extinguish), from Vulgar Latin admortīre, from Latin ad- (to) and mors (death). The original meaning was 'to kill off' a debt. Entered English in the 14th century.
문화적 배경
Era: Modern
Generation: All ages
Social background: Universal
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