amortizing

amortize的音标为[ə"mɔːtaɪz] ，基本翻译为“分期偿还”，速记技巧为：amortize=arm+ortize，arm表示“臂”，ortize表示“种地”，所以“分期偿还”的意思。

Amortizing这个词的词源可以追溯到拉丁语“amor”和“torre”，意为“分期付款”或“分期偿还”。它的变化形式主要有复数形式“amortizings”和过去式“amortized”以及过去分词“amortized”。

相关单词：

1. Mortgage（抵押）：这个词源自法语“mort”和“gage”的组合，意为“死亡”或“抵押品”，后来引申为“抵押贷款”。

2. Amortization（摊销）：这个词是由amortize（摊销）和ation（状态或过程）构成的，用来表示分期付款的过程。

3. Amortized（摊销的）：这个词是由amortize的过去式或过去分词演变而来，表示已经摊销的状态或过程。

例如，当我们说一个公司需要摊销其固定资产时，我们指的是这个公司需要将固定资产的价值分摊到各个会计期间，以便在资产负债表上反映出来。此外，在金融领域，我们经常使用amortization这个词来描述贷款或债券的分期偿还过程。这些单词都与amortizing这个词有着密切的联系，并反映了金融领域的分期付款和偿还概念。

常用短语：

1. amortize over

2. amortization period

3. interest amortization

4. deferred amortization

5. amortization schedule

6. amortization account

7. amortized cost

双语例句：

1. The cost of the asset should be amortized over its useful life.

2. Interest payments are amortized over the term of the loan.

3. The deferred revenue account is adjusted for the amortization of any related costs.

4. The cost of the equipment is amortized over its useful life into the cost of the products.

5. The amortization of the loan is calculated by dividing the principal by the number of periods.

6. The amortization schedule shows how much each installment of a debt or asset is worth each period.

7. The amortization of a mortgage loan is a regular process that reduces the outstanding balance over time.

英文小作文：

Amortizing Loans and Assets

Amortizing loans and assets is a common practice in financial management, where the cost of the loan or asset is spread out over a certain period of time to reduce the initial impact on cash flow. This helps to better manage financial resources and ensure that the company has enough cash on hand to cover its expenses throughout the period.

For loans, amortization means paying back the principal over a certain number of installments, while for assets, it refers to spreading the cost of purchasing or producing them over their useful life. This helps to avoid large cash outflows at once and allows companies to better plan their financial resources and cash flow.

Amortization schedules are used to track how much each installment of a debt or asset is worth each period, and they help to ensure that the repayment process is smooth and on time. By regularly paying back the principal and interest, companies can reduce their debt burden and improve their creditworthiness over time. Additionally, amortizing assets helps to allocate resources more efficiently and ensures that they are used to their full potential throughout their useful life.