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

 
  • 攤銷(xiāo)的一般會(huì )計分錄由借記攤銷(xiāo)費和貸記無(wú)形資產(chǎn)賬戶(hù)組成。
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