- 1分期攤還（還債；台灣銀行說「攤還」。會計上把專利、軟體等成本逐年分攤叫「攤銷」，那是另一個用法）
Amortization is the process of paying a debt by regular payments until the debt is gone. You borrow a lump, then you send the bank a fixed amount on a ; part of each payment is interest, and part chips away the original sum. The bank’s amortization schedule is the table of those payments. American spelling keeps the z; British English often amortisation. This is finance and legal English, not kitchen English — at home people say “paying off the loan bit by bit.” The surprising history: the French root was about “killing” something, from the Latin word for death. The debt is being put to death, slowly. Though actually, accountants also say amortization when they spread the cost of a patent or a software licence across several years, like depreciation for things you cannot touch. That is a cousin meaning. The meaning filed here is the loan one.
組成From Middle English amortisen, from Old French amortir, from a Vulgar Latin verb “to kill,” from Latin ad- + mors, mortem (“death”). The old picture was killing the debt (or handing land into the “dead hand” of the church). Today almost nobody feels the death in it.
原始詞典資料2 筆記錄
以下是外部詞典記錄的用法，摘錄並精簡格式，我們還沒有寫成教學內容。上面的說明才是我們自己寫的；有些用法可能上面已經講過了。
amortizationnoun/əˌmɔːtəˈzeɪʃən/
- 1
The reduction of loan principal over a series of payments.
- 2
The distribution of the cost of an intangible asset, such as an intellectual property right, over the projected useful life of the asset.
摘錄自 英文維基詞典 English Wiktionary，已精簡格式；依 CC BY-SA 4.0 授權使用，改動後的內容同樣以此授權提供。