amortization

amortization — 名詞

1. an accounting method that records a long-term cost bit by bit across several per

1.名詞C1
釋義

攤銷

分期列記長期成本

an accounting method that records a long-term cost bit by bit across several periods instead of taking the whole amount at once.

例句

The company spread the software cost through amortization over five years.

公司把這筆軟體成本分五年攤銷。

amortization over + period

During the June audit, Mia checked the patent's annual amortization entry.

六月稽核期間，Mia 檢查了這項專利的年度攤銷分錄。

amortization of + asset / cost

同義詞
  • depreciation

    similar accounting idea, but usually used for physical assets rather than patents or software

  • write-down

    broader; may be a one-time reduction rather than a planned spread across periods

  • cost allocation

    broader business term for assigning cost, not always for reducing book value over time

文法句型

amortization of + cost / asset

amortization over + period

用法筆記

Common with intangible assets, software costs, patent rights, and similar amounts carried in the accounts over several years. Distinguish from sense 2 (PAY OFF DEBT): here the amount falls because of accounting treatment, not because a borrower is sending cash payments.

常見錯誤

❌The factory reported truck amortization this year.
✅The factory reported truck depreciation this year.
💡physical equipment is usually depreciated, while amortization is more often used for intangible assets or certain fees.

2. a plan for clearing a debt through fixed payments made over time until the amoun

2.名詞C1
釋義

攤還

按期把債務還清

a plan for clearing a debt through fixed payments made over time until the amount owed reaches zero.

例句

The bank sent Mei a mortgage amortization schedule for twenty years.

銀行寄給 Mei 一份二十年的房貸攤還表。

mortgage amortization schedule

For her tea shop, Wen's monthly amortization kept the loan manageable.

對 Wen 的茶店來說，每月攤還讓那筆貸款還算負擔得起。

monthly amortization

同義詞
  • repayment

    broader; can refer to any act of paying a debt back

  • installment plan

    more everyday; emphasizes separate payments in a schedule

  • payment schedule

    broader; may describe timing without emphasizing the debt reaching zero

反義詞
  • default

    the borrower stops making the required payments instead of reducing the debt

文法句型

amortization of + loan / debt

loan amortization

用法筆記

Usually appears with loan, mortgage, schedule, period, or payment. Distinguish from sense 1 (SPREAD COST): here money is actually paid to reduce the debt, not just recorded differently in the books.

常見錯誤

❌The loan's amortization is one final payment next June.
✅The loan is due in one final payment next June.
💡amortization describes a series of payments over time, not a single lump-sum payoff.