amortised

The IASB reforms will allow more flexibility in determining which bank assets must be marked to market and which can be valued according to so-called amortised cost accounting, which smooths out market volatility.

iasb的改革将会在决定哪种银行资产必须以市价计值、哪种资产可以根据平滑市场波动性的所谓的摊余成本会计制度进行计值上提供更大的灵活性。

With the finance sector unlikely to return to the pre-crisis level of employment any time soon, the cost of having a large mass of out-of-work bankers and traders will take years to be amortised.

由于金融业不大可能很快回到危机前的就业水平，大量银行家和交易员失业的代价将需要数年时间才能消化。

It would seem that the current draft may not yet have struck the right balance between fair value 'accounting and amortised cost' accounting, he says.

他表示：目前的草案可能尚未在公允价值'会计制度与摊余成本'会计制度之间实现恰当的平衡。

In banking books, they can be reported at amortised cost, so financial institutions would not have to report further falls in market prices and gains would be spread evenly over the lifetime of the assets.

在银行业账户中，这些金融资产可作为已摊销成本，这样金融机构就不必再报告这些资产市场价格的进一步下跌，而收益将在资产的有效期内被均匀地分摊。