英文名称：Amortization 中文名称：摊销
指在适当的期限内将无形资产的成本分期摊销为费用的会计处理办法。有形固定资产的成本摊销方式称为折旧。
分期偿还
债务用一个指定好偿还进程的方式执行偿还。每一笔偿还费中包含了利息和一部分本金的缴纳。
Amortization
Debt repayment by way of installments over a scheduled period. Each payment usually includes an interest payment as well as payment of the principal debt.