intangible asset amortization

基本解釋

The systematic write-off to expense of the cost of an intangible asset over its useful life is termed as amortization.
將無(wú)形資産的成本在其存續(xù)期內(nèi)系統(tǒng)化地結(jié)轉(zhuǎn)到費(fèi)用叫做攤銷(xiāo)。
The usual accounting entry for amortization consists of a debit to Amortization Expense and a credit to the intangible asset account.
攤銷(xiāo)的一般會(huì)計(jì)分錄由借記攤銷(xiāo)費(fèi)和貸記無(wú)形資産賬戶(hù)組成。
There is no theoretical objection to crediting an accumulated amortization account rather than the intangible asset account, but this method is seldom encountered in practice.
理論上不反對(duì)貸記累計(jì)攤銷(xiāo)賬戶(hù)而非無(wú)形資産賬戶(hù)，但這種方法在實(shí)踐中很少遇到。