amortisation

简明释义

英[əˌmɔːtaɪˈzeɪʃən]美[əˌmɔtɪˈzeʃən]

n. 摊还；阻尼；分期偿还

英英释义

单词用法

同义词

反义词

例句

1.Amortisation: the practice of reducing the value of assets to reflect their reduced worth over time.

摊销：减少资产的价值以反映出资产随时间逐步贬值的做法。

2.Housing policy aims at boosting savings. Yet home-equity loans and "negative amortisation" mortgages boosted spending.

住房政策旨在推动储蓄，然而资产净值贷款和“负摊还贷款”则刺激了消费。

3.The maximum amortisation period for a mortgage will now be 25 years, down from 30.

抵押贷款最长还贷期限如今将从30年降低至25年。

4.According to the Bank for International Settlements, a staggering 40% of American mortgages originated in the first quarter of 2007 were interest-only or negative-amortisation loans.

国际清算银行称，美国2007年第一季度发放的按揭贷款中，高达40%是那些纯利率或负按揭的贷款。

5.Increase in amortisation expenses of intangible assets arising from.

收购产生的无形资产摊销开支增加。

6.According to the Bank for International Settlements, a staggering 40% of American mortgages originated in the first quarter of 2007 were interest-only or negative-amortisation loans.

国际清算银行称，美国2007年第一季度发放的按揭贷款中，高达40%是那些纯利率或负按揭的贷款。

7.The bank offers a loan with a fixed interest rate and a clear amortisation 摊销 schedule.

银行提供一项固定利率的贷款，并有明确的摊销 摊销计划。

8.Each month, part of your payment goes towards the amortisation 摊销 of the principal.

每个月，你的部分付款用于本金的摊销 摊销。

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

理解摊销 摊销过程可以帮助你更好地管理财务。

10.The accountant prepared a detailed report on the amortisation 摊销 of the company’s assets.

会计准备了一份关于公司资产摊销 摊销的详细报告。

11.A longer loan term usually means lower monthly payments but may increase total amortisation 摊销 costs.

较长的贷款期限通常意味着较低的月供，但可能会增加总的摊销 摊销成本。

作文

Amortisation 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 their principal amount along with interest in a structured manner. Understanding amortisation (摊销) is crucial for anyone looking to manage their finances effectively, as it can significantly impact one's budgeting and long-term financial planning.When a borrower takes out a loan, they typically agree to repay the borrowed amount plus interest over a specified period. This repayment structure is often laid out in an amortisation schedule, which details each payment's breakdown into principal and interest components. The initial payments are primarily composed of interest, while a larger portion goes toward the principal as the loan matures. This gradual shift in the payment structure is one of the key features of amortisation (摊销), making it essential for borrowers to understand how their payments will evolve over time.For example, consider a mortgage of $200,000 with a fixed interest rate of 4% over 30 years. The borrower will make monthly payments, which initially cover more interest than principal. However, as the years pass, the amount applied to the principal increases, leading to a faster reduction of the outstanding balance. This process not only helps borrowers to become debt-free eventually but also allows them to build equity in their property.In addition to loans, amortisation (摊销) can also apply to intangible assets in accounting. Companies often spread the cost of an intangible asset, such as a patent or trademark, over its useful life. This practice helps businesses accurately reflect their financial position by matching expenses with the revenue generated from those assets. For instance, if a company acquires a patent for $100,000 with an expected useful life of ten years, it would record an annual amortisation (摊销) expense of $10,000. This approach ensures that the company's financial statements provide a clear picture of its profitability and asset utilization.Understanding amortisation (摊销) is vital for both personal and business finance management. For individuals, knowing how loans are amortised can aid in making informed decisions about borrowing. It can help them determine the total cost of a loan, assess affordability, and plan for future payments. For businesses, comprehending amortisation (摊销) of intangible assets is essential for accurate financial reporting and strategic planning.Moreover, the implications of amortisation (摊销) extend beyond just financial calculations. It influences cash flow management, tax planning, and investment strategies. For instance, the interest portion of loan payments is often tax-deductible, providing borrowers with potential tax benefits. On the other hand, businesses must consider how amortisation (摊销) affects their overall financial health and investment opportunities.In conclusion, amortisation (摊销) is a fundamental concept in finance that plays a critical role in debt repayment and asset management. Whether for personal loans or corporate accounting, understanding this term can lead to better financial decision-making and planning. By grasping the nuances of amortisation (摊销), individuals and businesses alike can navigate the complexities of finance with greater confidence and clarity.