amortization

简明释义

英[əˌmɔːtaɪˈzeɪʃn]美[ˌæmərtəˈzeɪʃn]

n. [会计] 分期偿还

英英释义

单词用法

同义词

反义词

例句

1.We've recently completed negotiations concerning public-sector debt and have rescheduled certain amortization periods.

我们最近已完成了公共部门债务的磋商并重新安排了还款计划。

2.For an amortizing transaction, the amount will be listed in an amortization schedule.

为偿还交易，金额将列入一份摊销时间表。

3.Borrowing expense refers to interest expenses, discount, premium amortization, auxiliary expenses, loss of exchange, etc. incurred by loan.

借款费用是指因借款发生的利息支出、折价或溢价的摊销、辅助费用、汇兑差额等费用。

4.Representing amortization reference set-up, earthquake wave access and earthquake motion input as well.

探讨了阻尼参数的设置、地震波的选取、地震动方向的输入等问题。

5.This means forever viewing purchased Goodwill at its full cost, before any amortization.

这意味着永远视所购买的商誉为在任何摊销之前的全部成本。

6.Some expenses such as depreciation expense, amortization expense and depletion expense are non-cash expenses.

像折旧费用、摊销费用、递耗费用之类的费用属于非现金费用。

7.Each month, a portion of my payment goes towards the amortization of the principal.

每个月，我的付款中有一部分用于本金的摊销。

8.The amortization of the mortgage will take 30 years to complete.

这笔抵押贷款的摊销将需要30年才能完成。

9.Understanding the amortization process can help you manage your finances better.

理解摊销过程可以帮助你更好地管理财务。

10.The bank provided a detailed schedule for the loan's amortization.

银行提供了贷款的详细摊销计划。

11.She calculated the amortization on her car loan using an online calculator.

她使用在线计算器计算了汽车贷款的摊销。

作文

Amortization is a financial term that refers to the process of gradually paying off a debt over time through regular payments. This concept is particularly relevant in the context of loans and mortgages, where borrowers repay the principal amount along with interest in installments. Understanding amortization (摊销) is crucial for anyone looking to manage their finances effectively, especially when dealing with significant financial commitments like buying a home or financing education.When a borrower takes out a loan, they typically agree to a repayment schedule that details how much they will pay each month and for how long. The loan amount, known as the principal, is divided into equal payments, which include both the principal and the interest charged by the lender. This systematic approach helps borrowers predict their financial obligations and plan their budgets accordingly.One of the key benefits of amortization (摊销) is that it allows borrowers to see how much of their payment goes toward reducing the principal versus how much goes toward interest. In the early stages of a loan, a larger portion of the monthly payment is allocated toward interest, while over time, more of the payment goes toward reducing the principal. This shift can be illustrated through an amortization schedule, which provides a detailed breakdown of each payment over the life of the loan.For example, consider a mortgage of $200,000 with a fixed interest rate of 4% over 30 years. The monthly payment would be approximately $955. Over the first few years, a significant portion of this payment goes toward interest. However, as the loan progresses, the balance decreases, and the interest portion of the payment also decreases, allowing more of the payment to go toward the principal. This gradual reduction in debt is the essence of amortization (摊销).Understanding amortization (摊销) is not only important for borrowers but also for lenders. Financial institutions use amortization schedules to assess the risk associated with lending money. By analyzing the repayment patterns, lenders can determine the likelihood of default and adjust their lending criteria accordingly. This makes amortization (摊销) a critical factor in the overall health of the lending industry.Moreover, amortization (摊销) is not limited to loans; it also applies to intangible assets in accounting. Businesses often need to allocate the cost of intangible assets, such as patents or trademarks, over their useful life. This process is similar to financial amortization, as it allows companies to match expenses with revenues generated from those assets, providing a clearer picture of financial performance.In conclusion, amortization (摊销) plays a vital role in both personal finance and corporate accounting. By understanding this concept, individuals can make informed decisions about borrowing and repayment, while businesses can manage their assets more effectively. Whether you are taking out a loan or managing corporate finances, grasping the principles of amortization (摊销) will empower you to navigate financial landscapes with greater confidence and clarity.