按摊
按摊-
持有至到期投资以及贷款和应收款项，应当采用实际利率法，按摊余成本计量。
The investments held until their maturity , loans and accounts receivable shall be measured on the basis of the post-amortization costs by adopting the actual interest rate method ;
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分期付款销货收入得视其性质按毛利百分比摊算入帐；
Installment sales shall be recorded based on gross profit rate method depending on their nature .
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碾压式沥青混凝土心墙，是将热拌后的沥青混合料按一定的厚度摊铺在铺筑部位上，然后用适当的振动碾碾压成型。
Roller compacted asphalt concrete core wall is built by spreading hot-mixed asphalt concrete with a certain thickness and then shaping-rolled by vibratory roller .