amortised

adj.已摊销的；已摊提的；已分期偿还的

动词amortise的过去式和过去分词.

Loans and receivables are stated at amortised costs using the effective interest method. 贷款及应收款项采用实际利率法，以摊余成本计量。

Goodwill is amortised using the straight-line method over its estimated useful life of 10 years. 商誉乃按估计可使用期限（十年）以直线法摊销。

Prepaid lease payment is amortised over the term of the lease by the straight line method. 預付租賃款項根租賃期限以直線法攤銷。

Patent and other intangible assets are initially recorded at actual cost, and amortised using the straight-line method less than 10 years generally. 专利权及其他无形资产按实际支付的价款入账，一般采用直线法按小于10年平均摊销。

Borrowings are recognised initially at fair value, net of transaction costs incurred, and subsequently stated at amortised cost using the effective interest method. 借款按公允价值扣除交易成本后的金额进行初始计量，并采用实际利率法按摊余成本进行后续计量。