There is no theoretical objection to crediting an accumulated amortization account rather than the intangible asset account, but this method is seldom encountered in practice.

Notice also that the entry to write off an uncollectible account receivable reduces both the asset account and the contra-asset account by the same amount.

还要注意的是核销坏账的会计分录中，资产账户和资产对冲账户同时减少一个相同的金额。

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The cost of the truck initially is debited to an asset account, because this purchase of these "transportation services" will benefit many future accounting periods.

这辆卡车的成本在一开始被记入资产账户，因为购买这些运输服务将使将来若干会计年度受益。

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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。

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On this basis, the feasibility of ( customer) asset account check is proved, and the simple account procedure of customer asset is dealt with.

在此基础上，论证了顾客资产会计核算的可行性，并对顾客资产的会计核算进行了简单的账务处理。

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The asset account together with the Accumulated Depreciation account should remain in the accounting records without further entries until the asset is retired.

该资产账户和累计折旧账户仍应留在账目中，在资产退出使用前不再作任何账户处理。

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Accountants often use the verb capitalize to mean charging an expenditure to an asset account rather than to an expense account.

会计上通常用“资本化”这个词来表述记入资产账户而非费用账户的支出。

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A cost that will benefit more than one accounting period usually is recorded by debiting an asset account.

超过一个会计期间受益的成本常常通过借记一个资产账户。

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These costs are charged to an asset account entitled organization costs.

这些成本计入一个名为开办费的资产账户。

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The second set of policies addresses the view that market prices for asset-backed securities underprice the likely cash flows of these assets.

其次是一套政策解决资产支持证券市场价格定价低于这些资产可能的现金流的观点。

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Securitization instruments, that are the most types of asset-backed securities including mortgage-backed securities, have NOT yet been seen in China.

大部分是资产为基础的证券类型，包括以住房贷款为基础的证券的证券化工具在中国还没有出现。

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This part analyzes how to absorb and minimize the risk through the introduction of the asset-backed securities and ultimately provide investors with protection.

本部分通过对信用风险控制机制的介绍，分析了资产证券化产品是如何通过各种保护机制将风险分散吸收，降到最低，最终为投资者提供保护的。

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Obtaining fair-value estimates for complex pools of asset-backed securities, of course, is not trivial.

获得复杂的资产支持证券池的公允价值估值当然不是不重要。

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Asset-backed securities products were initiated in 2005. However, the limited instruments can hardly satisfy the financing demand of SMEs.

2005年资产证券化试点打开了证券化的空间，但试点证券化资产范围相对狭窄，没有触及中小企业的融资需求。

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Credit enhancement which determines acceptance and acceptability of asset-backed securities is one of the core technologies of the asset securitization.

信用增级技术是资产证券化的核心技术之一，在很大程度上决定着资产支持证券能否为市场所接受及接受程度。

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The model is another American innovation from the financial crisis& the Term Asset-Backed Securities Loan Facility, or TALF.

这是美国在金融危机时期的另一种创新模式，所谓的定期资产抵押证券贷款工具，简称TALF。

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Most asset-backed securities are secured by income generated from mortgages, credit card loans and auto loans.

大多数资产担保证券，都是通过抵押贷款、信用卡贷款和汽车贷款产生的收入获利的。

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It put in$ 109m to buy troubled asset-backed securities from its funds.

该公司斥资1.09亿美元，从其基金手中购买出现问题的资产担保证券。

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First, developing asset-backed securities markets further would reduce the overwhelming dependence on bank loans and equity for funding growth.

首先，进一步发展资产支持证券市场，有助于减轻目前增长融资过于依赖银行贷款和股市的状况。

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Many asset-backed securities were sold to money market mutual funds, which enhanced their cash-equivalence further.

很多资产支持证券卖给了货币市场基金，这使进一步强化了它的现金等价物地位。

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Thus, in regulation, it has certain differences with traditional securities. Chapter ⅱ Regulatory Theories of Asset-backed Securities.

因此，在监管方面，就与传统证券存在着一定的差别。第二章资产支持证券的监管理论概述。

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