amortized cost中文是什么意思

• 摊余成本
• 已摊销成本
• 应摊成本

• cost    n. 1.费用；代价，价格；成本。 2.牺牲；损害，损失 ...
• amortized installation cost    设备折旧费
• amortized    分期长还
• amortized analysis    第十七章 分摊分析
• amortized costs    已摊成本
• amortized investment    待摊投资
• amortized loan    分期摊还的借款; 分摊的借款; 已分期偿还的借款; 已摊还的借款
• amortized loans    已摊还的借款
• amortized mortgage    分期摊还抵押借款
• amortized share    已摊还的股票
• amortized value    用摊还法计算出的证券投资价值
• amortized computation complexity    折算复杂性
• partially amortized mortgage    部分分期偿还、其余部分到期偿还的抵押贷款; 部份分期摊还抵押借款
• at a cost of    以..为代价，成本为……
• at cost    按成本计算; 成本值; 以成本价；按收回成本的原则; 照原价
• at no cost    以半价
• at the cost of    丧失，牺牲; 以为代价; 以…代价; 以…为代价，牺牲…而获得; 以什么为代价; 以之为代价
• cost    n. 1.费用；代价，价格；成本。 2.牺牲；损害，损失。 3.〔pl.〕讼费。 living costs 生活费用，物价。 first [prime, initial] cost生产成本。 at all costs ＝ at any cost 无论如何，不惜任何牺牲。 at cost 照成本。 at sb.'s cost 某人出钱；损及某人。 at the cost of 以…为牺牲，舍…而。 cost and freight 成本加运费〔略作 C.& F.〕。 cost of living 生活费(用)。 cost of living index 物价指数。 cost of operation 管理费用。 count the cost 估计费用；先盘算盘算。 free of cost 免费，(奉)送。 to sb.'s cost 归某人负担，算作某人损失；叫某人受累；某人吃亏后才(as I know to my cost我吃亏后才知道。 I knew it to my cost. 这个我(因吃过苦头)是见而有戒了。 He found to his cost that motoring is dangerous. 他(吃过苦头后才)知道开汽车是危险的)。 vt. (cost; cost) 1.值，要价(苦干)；花费，需要。 2.使花费，使损失，牺牲。 3.估定(…的)成本。 vi. 花费，付代价。 It costs five dollars. 值五元，要价五元。 It cost me much labour. 费了我不少劳力。 His ambition cost him his life. 他的野心断送了自己一条命。 cost (sb.) dear(ly) 代价极大，费用极高；闯大祸，吃大亏(If you attempt it, it will cost you dear. 你试试看，一定要吃大亏的)。 cost what it may 不惜任何代价，无论代价多少；无论如何。
• cost s    成本函数
• no-cost    adj. 〔美俚〕免费的。
• on cost    按照成本; 间接费用; 外加成本
• cost to cost    成本比例法
• cost-to-cost    成本对成本法
• aboriginal cost，original cost    原始成本
• acquisition cost ordering cost    定货费

• If the transferred financial asset is measured at the amortized cost , the relevant liability it has recognized shall not be designated as a financial liability , which is measured at its fair value and the changes are recorded in the profits and losses of the current period
  所转移的金融资产以摊余成本计量的，确认的相关负债不得指定为以公允价值计量且其变动计入当期损益的金融负债。
• The said provision shall also be applicable if the hedged item is an inventory of which the subsequent measurement will be made at its cost and realizable net value , whichever is lower , or a financial asset of which the subsequent value will be made at the amortized cost , or a financial asset available for sale
  被套期项目为按成本与可变现净值孰低进行后续计量的存货、按摊余成本进行后续计量的金融资产或可供出售金融资产的，也应当按此规定处理。
• Article 18 if an enterprise fails to satisfy the conditions to stop the recognition due to it sells a put option or holds a call option , and it measures the financial asset at the amortized cost , it shall recognize the liability formed by its continuous involvement in the light of the consideration it receives on the date of transfer
  第十八条企业因卖出一项看跌期权或持有一项看涨期权，使所转移金融资产不符合终止确认条件，且按照摊余成本计量该金融资产的，应当在转移日按照收到的对价确认继续涉入形成的负债。
• Article 24 if a hedged item is a financial instrument measured at the amortized cost , an adjustment which is made to the book value of the hedged item according to the article 21 ( 2 ) of these standards shall , during the period from the adjustment date to the maturity date , be amortized based on the effective interest rate recalculated on the adjustment date and shall be recorded in the profits and losses of the current period
  第二十四条被套期项目是以摊余成本计量的金融工具的，按照本准则第二十一条（二）对被套期项目账面价值所作的调整，应当按照调整日重新计算的实际利率在调整日至到期日的期间内进行摊销，计入当期损益。

• amortized costとは意味：償却引き原価｛しょうきゃくびき げんか｝