Hp 's latest offer values 3par at 262 times the company 's earnings before interest , taxes , depreciation and amortization during the past year .

惠普最新报价是3par在过去一年未计利息、税项、折旧及摊销前收益的262倍。

Yet home-equity loans and " negative amortization " mortgages boosted spending .

房屋证券贷款和消极的分期付款也起到了刺激消费的作用。

This mortgage interest program is termed negative amortization .

这一计划又被称为消极按揭息摊还.

The systematic write-off to expense of the cost of an intangible asset over its useful life is termed as amortization .

将无形资产的成本在其存续期内系统化地结转到费用叫做摊销。

The usual accounting entry for amortization consists of a debit to amortization expense and a credit to the intangible asset account .

摊销的一般会计分录由借记摊销费和贷记无形资产账户组成。