Level900
noun (名詞)
amortization
償却、減価償却
💡 Usage & Nuance:
TOEICでは、会計や財務関連の文書（Part 7の報告書など）で、資産の費用を期間にわたって配分する概念として登場します。
🔄 Paraphrase & Synonyms
depreciation
write-off
spreading of costs
📝 Business Examples
The company calculated the amortization of its intangible assets.
その会社は無形資産の償却を計算した。
Part 5 Practice Quiz
Verify your vocabulary strength for "amortization"
Accountants are responsible for calculating the annual _______ of the company's long-term assets.
🎉 正解 / Correct!
解説: 「会計士は会社の長期資産の年間償却費を計算する責任がある」という文脈で、「amortization（償却）」が適切です。
English: Accountants typically calculate 'amortization' for long-term assets.
English: Accountants typically calculate 'amortization' for long-term assets.
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