amortisation

amortisation

1. The operating margin (measured by earnings before interest, taxes, depreciation and amortisation divided by revenues) fell from 53.2 per cent in the first half of last year to 51.6 per cent in 2009.

2009年上半年，公司营业毛利率（扣除利息、税项、折旧及摊销之前的盈利）降至51.6%，低于去年上半年的53.2%。

2. “Negative amortisation” (neg-am) mortgages even let people pay only part of their interest each month and to add the rest to the principal, increasing their debt, not their savings.

“负分期付款”抵押借款甚至可允许人们每月仅付部分利息，并将剩余部分加到贷款本金中，增加的是其贷款额，并不是存款额。

3. Earnings before interest tax depreciation and amortisation rose 10 per cent to E1.9bn.

主营业务收益增长18%达到12亿欧元，同时经营收益也增加了11.2%达到13亿欧元。

4. Yet home-equity loans and “negative amortisation” mortgages boosted spending.

但是房屋净值贷款和所谓“负分期付款”[注1]的抵押贷款却在刺激消费。

5. 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。

6. Are you an enterprise value/earnings before interest taxation depreciation and amortisation kinda guy or more of a price/earnings ratio investor?

你是个参照“企业价值/未计利息、税项、折旧、摊销前收益(ev/ebitda)”的投资者，还是更看重公司市盈率的投资者？

7. The estimated useful lives and amortisation method of the intangible assets with finite useful life are reviewed, and adjusted if appropriate, at each financial year-end.

对使用寿命有限的无形资产的预计使用寿命及摊销方法于每年年度终了进行复核并作适当调整。

8. Will not be able to distinguish between products according to the supplementary material, amortisation and accrued expenses, depreciation costs into the manufacturing costs.

将不能按产品区分的辅助材料、摊销及预提费用、折旧费用转入制造费用。

9. Annual amortisation shall not exceed 20%.

开办费在企业投产营业后、分期摊销，每年摊销额不得超过20%。

10. Tax adjustment for depreciation and amortisation expenditure

折旧、摊销支出纳税调整额

11. Mr Largey's worst case scenario is that earnings before interest, tax, depreciation and amortisation would be $6.1bn for 2009, as against his most likely projection of $8.5bn.

拉吉对该公司的最坏预期是：2009年未计利息、税项、折旧及摊销前的利润(EBITDA)为61亿美元，而他认为最有可能出现的结果为85亿美元。

12. Significance of the early amortisation and other triggers

提前摊销和其他引发原因的重要性

13. 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。

14. Amortisation can also refer to the reduction of debt, either through periodic payments of principal and interest, or through use of a sinking fund.

摊销也可指通过分期还本付息或使用偿债基金减少债务。

15. Amortisation on intangible assets and deferred assets

无形资产、递延资产

16. Time Warner expects just 1 per cent growth in adjusted operating income before depreciation and amortisation for 2008. As late as November 5, Time Warner expected growth of 5 per cent.

时代华纳预计，经调整后，2008年折旧及摊销前营运收入仅增长1%。就在去年11月5日，该公司还预计会实现5%的增长。

17. Earnings per share, including goodwill amortisation, were up 8.8 per cent to E1.23.

未计利息、税项、折旧及摊销费用前的利润增长了10%达到19亿欧元。

18. This paper from the recognition, the measurement and the amortisation three aspects discusses about purchased goodwill processing.

本文将从外购商誉的确认、计量及摊销三个方面来探讨关于外购商誉的处理。

19. In addition, the company expects second-quarter adjusted net income and 08 tax income before depreciation amortisation (EBITDA) in the first quarter have increased.

此外，该公司预期第二季度调整后的净收入和除息税折旧摊销前收入(EBITDA)较第一季度都有所增长。

20. The purchase price equates to a multiple of 11.3 times pro forma 2006 adjusted earnings before interest, tax, depreciation and amortisation.

此次收购价相当于2006年预期利息、税项、折旧及摊销前收益的11.3倍。

21. Most carry debt on the balance sheet of about two times earnings before interest, tax, depreciation and amortisation.

而且这些工业除了利息、交纳税收、贬值和摊还债款之外可以得到两倍的收入，但他们在资金平衡表中显示是负债的。

22. Explain the methods of depreciation and amortisation used for the main fixed and intangible assets.

解释用于主要固定及无形资产的折旧及摊销方法。

23. Earnings before interest, taxes, depreciation and amortisation (ebitda) rose only 11.6 per cent because half of the company's new users were from rural areas, where people tend to spend less.

该公司全年未计利息、税项、折旧及摊销前的利润(EBITDA)仅增长11.6%，这是因为它有一半新用户来自农村地区，那里的人们往往开销较少。

24. Earnings before interest taxes depreciation and amortisation (ebitda) rose only 11.6 per cent because half of the company's new users were from rural areas where people tend to spend less.

该公司全年未计利息、税项、折旧及摊销前的利润(EBITDA)仅增长11.6%，这是因为它有一半新用户来自农村落地域，那里的人们往往开销较少。

25. The term means the same as depreciation, though in practice amortisation tends to be used for the write-off of intangible assets, such as goodwill, while either term is used for the write-off of fixed capital.

这个术语与折旧意思相同，不过在实际中摊销倾向于表示无形资产如商誉的冲销，但是这两个术语都表示固定资本的冲销。

26. Companies were leveraged heavily, with as much as seven times net debt to earnings before interest, tax, depreciation and amortisation (ebitda).

这些公司的杠杆率很高，净负债与利息、税项、折旧和摊销前利润(EBITDA)之比高达7倍。

27. Amortisation of long-term prepaid expenses

长期待摊费用摊销

28. 5. Shortening of amortisation phase in front support phase, initiation of drive in rearsupport phase without a transitional period and with as short a ground contract time as possible.

骨骼肌收缩的速度主要取决于它肌肉纤维的结构。肌肉中，快速收缩纤维的比例与运动的最大速度密切相关。