摊销

用实际利率法摊销债券的折价和溢价。

Amortize bond discount and premium by the effective-interest method .

摊销当年债券溢价的会计分录如下

The entry to amortize bond premium for one year is illustrated below

为偿还交易，金额将列入一份摊销时间表

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

由于创新的前期投入（C）较大，需分期摊销；

The input in the prophase ( C ) is large , so it is should be amortized in the latter periods .

后者将获得高额的商誉摊销（goodwillamortization）。

The latter will have high amounts of goodwill amortization .

依据雅虎2014年预期息税折旧摊销前收益计算的市盈率目前为25.5倍，与科技公司估值相当，差不多是谷歌（Google）的两倍。

These now sport a tech-like multiple of 25.5 times 2014 earnings before interest , taxes , depreciation and amortization , about double that of Google .

因此，在计算经济利润时，正如咨询公司EVADimensions的做法，研发和广告被视为是资本开支，分别按5年和3年摊销。

So in calculating economic profit , as done by the EVA dimensions consulting firm , R & D and advertising are regarded as capital expenditures and are amortized over five and three years respectively .

标准普尔（Standard&Poor’s）9月估计，美国报纸和杂志至少到2015年底将出现5%至9%的利息、税项、折旧及摊销前盈利（EBITDA）下滑。

Standard & Poor 's estimated in September that US newspapers and magazines would see earnings before interest , tax , depreciation and amortisation fall by mid-to-high single-digit percentages to at least the end of 2015 .

这一出价相当于TNT的企业价值为息税折旧和摊销前利润（EBITDA）的9倍多。

That works out to an enterprise value of more than nine times earnings before interest , tax , depreciation and amortisation .

此处假定以非争用的锁定为标准，而POSIX级别的锁定则通过重用预先锁定的互斥锁来得到减少和摊销。

The assumption here is that uncontested locking is the norm , and POSIX-level locking is both reduced and amortized by reusing prelocked mutexes .

之前，摊销及协同作用，联合组，包括四个月的贡献从。TPG，可望实现收入四万六千九百点○○万美元。

Before amortisation and synergies , the combined group , including four months'contribution from TPG , is expected to achieve revenue of $ 469 million .

这笔交易对Timberland的估值，为该公司息税、折旧与摊销前今年预期收益的11倍。

The deal values Timberland at 11 times its forecast 2011 earnings before interest , tax , depreciation and amortisation .

采矿业的利息、税项、折旧与摊销前利润（ebitda）总额占销售收入的比例仍高达44%。

Aggregate earnings before interest , tax , depreciation and amortisation still equate to a whopping 44 per cent of sales .

雷曼兄弟（LehmanBrothers）倒闭后的萧条期，在港上市内地房企的净债务平均为税息折旧及摊销前利润的（EBITDA）的四倍；如今，这一比例已降为两倍，财务状况可控程度大大提高。

In the slump that followed the collapse of Lehman Brothers , net debt averaged 4 times earnings before interest , tax , depreciation and amortisation for the Hong Kong-listed groups .

此外，卡夫对吉百利企业价值（EV）的估值为2009年利息、税项、折旧及摊销前利润（ebitda）的13倍，低于近来食品业重大交易的水平。

Kraft is also offering an enterprise value of 13 times 2009 earnings before interest , tax , depreciation and amortisation , below recent big food industry deals .

该公司总债务达到息税折旧及摊销前利润（Ebitda）的9.5倍，使其属于评级机构标准普尔（Standard&Poor’s）所定义的“高杠杆”类别。

Its total debt is 9.5 times its annual earnings before interest , tax , depreciation and amortisation ( ebitda ) , putting it into the " highly-leveraged " category as defined by Standard & Poor 's , the rating agency .

过去五年期间，旺旺的利息、税项、折旧及摊销前盈利（EBITDA）平均每年增长21%。

Its earnings before interest , tax , depreciation and amortisation grew by an average 21 per cent over the past five years .

永利澳门调整后的税息折旧及摊销前利润（EBITDA）达到3.02亿美元，比上年同期下降3.9%。

Adjusted earnings before interest , tax , depreciation and amortisation were $ 302m , down 3.9 per cent from a year ago .

期内除利息.税务.折旧及摊销前的经营利润（EBITDA）为1211.91亿元.比去年同期增长26.2%。

The net profit by deducting the interest rates , taxes , depreciation and EBITDA was 121.191 billion Yuan , increased by 26.2 % .

由此就能预测出它的息税折旧摊销前利润（Ebitda）和未来的自由现金流。

It is then a hop to forecast earnings before interest , tax , depreciation and amortisation and , thus , future free cash flows .

自从上市以来，它的营收和EBITDA（息税折旧及摊销前利润）一直在稳步攀升，另外Groupon还坐拥大笔现金，而且没有一分钱的债务。

Its revenue and EBITDA have consistently climbed in each year since going public , and there is plenty of cash on hand without a single cent of debt .

2014-15财年，该公司营收约6亿美元，息税折旧及摊销前利润（Ebitda）略低于6000万美元。

The company had revenues of around $ 600m in 2014-15 , and earnings before interest , tax , depreciation and amortisation of just under $ 60m .

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。

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

集团去年的息税折旧及摊销前利润（EBITDA）为1.07亿欧元，较上年增长44%。

Group earnings before interest , taxes , depreciation and amortisation ( ebitda ) last year were 107m , 44 per cent up on a year earlier .

其营运现金已连续三年实现增长，净负债为息税折旧及摊销前利润（ebitda）的1.6倍，处于可控水平。

Cash from operations has been growing for three consecutive years , and net debt is a manageable 1.6 times earnings before interest , tax , depreciation and amortisation .

然而收购价格却更像美发店，而不是超市&几乎是截至6月份的上一财年息税折旧及摊销前收益（EBITDA）的15倍。

The price is more salon than supermarket , at almost 15 times earnings before interest , tax , depreciation and amortisation for the past fiscal year to June .

但竞争对手们也并非手头拮据；就连最极端的纽约-泛欧交易所，其净债务水平也仅为息税折旧及摊销前利润（EBITDA）的1.6倍。

But its rivals are hardly stretched ; the most extreme is NYSE Euronext with net debt worth just 1.6 times earnings before interest , tax , depreciation and amortisation .

其提交给美国证交会的文件显示，该公司调整后的税息折旧及摊销前利润（EBITDA）从2011年的400万美元增长至2013年的8.25亿美元。

Adjusted earnings before interest , tax , depreciation and amortisation grew from $ 4m in 2011 to $ 825m in 2013 , according to documents filed with the SEC .

即使曼联的债务净额达到4.25亿英镑&是其2011年息税折旧及摊销前利润（EBITDA）的3.9倍，它仍有投资价值。

Even allowing for its £ 425m of net debt – 3.9 times 2011 earnings before interest , tax , depreciation and amortisation – there is value in Manchester United .

根据穆迪的数据，9月底来宝集团经调整后的净债务为42亿美元，是其息税折旧及摊销前利润（EBITDA）的3.6倍。

At that time Noble 's adjusted net debt stood at $ 4.2bn , or 3.6 times its earnings before interest , tax , depreciation and amoritisation , according to Moody 's.