The term means the same as depreciation, though in practice amortisation tends to be used for the write-off of intangible assets, such as goodwill, while either term is used for the write-off of fixed capital.

 
  • 這個(gè)術(shù)語(yǔ)與折舊意思相同,不過(guò)在實(shí)際中攤銷(xiāo)傾向于表示無(wú)形資產(chǎn)如商譽(yù)的沖銷(xiāo),但是這兩個(gè)術(shù)語(yǔ)都表示固定資本的沖銷(xiāo)。
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