adj.已攤銷的；已攤提的；已分期償還的

動詞amortise的過去式和過去分詞.

Loans and receivables are stated at amortised costs using the effective interest method. 貸款及應(yīng)收款項采用實際利率法，以攤余成本計量。

Goodwill is amortised using the straight-line method over its estimated useful life of 10 years. 商譽乃按估計可使用期限（十年）以直線法攤銷。

Prepaid lease payment is amortised over the term of the lease by the straight line method. 預付租賃款項根租賃期限以直線法攤銷。

Patent and other intangible assets are initially recorded at actual cost, and amortised using the straight-line method less than 10 years generally. 專利權(quán)及其他無形資產(chǎn)按實際支付的價款入賬，一般采用直線法按小于10年平均攤銷。

Borrowings are recognised initially at fair value, net of transaction costs incurred, and subsequently stated at amortised cost using the effective interest method. 借款按公允價值扣除交易成本后的金額進行初始計量，并采用實際利率法按攤余成本進行后續(xù)計量。