amortize

/əˈmɔːtaɪz/ (bre, ipa) · /ˈæmərtaɪz/ (ame, ipa) · /ˈa-mər-ˌtīz also ə-ˈmȯr-/ (ame, mw)

amortize — 動詞

  • amortizepresent simple I / you / we / they
  • amortizeshe / she / it
  • amortizedpast simple
  • amortizing-ing form

1. to pay off a loan, mortgage, or other debt through planned payments spread acros

1.動詞及物C1
釋義

分期償還

把貸款分多年慢慢還清

to pay off a loan, mortgage, or other debt through planned payments spread across months or years

例句

Christopher will amortize the mortgage over twenty-five years with fixed monthly payments.

Christopher 會用固定的每月付款，在二十五年內分期償還房貸。

pattern: amortize + mortgage + over + period

Rania amortized the clinic loan so the payments fit her budget.

Rania 把診所貸款辦成分期償還，好讓每期付款符合她的預算。

同義詞
  • repay

    broader everyday verb; does not itself suggest a long payment schedule

  • pay off

    often emphasizes finishing the debt completely, not the schedule itself

  • settle

    more general and can refer to paying a bill or resolving an account

反義詞
  • borrow

    opposite direction: taking on the debt instead of reducing it

文法句型

amortize + loan/debt/mortgage

amortize + noun phrase + over + period

be amortized over + period

用法筆記

Often used for loans, mortgages, and other debts with a fixed repayment schedule. In financial writing, a passive pattern like 'the loan is amortized over twenty years' is also common.

常見錯誤

❌The bank amortized me the loan.
✅The bank amortized the loan over ten years.
💡the loan or debt is the thing being amortized, not the borrower.
❌We amortized the loan in one payment.
✅We paid off the loan in one payment.
💡'amortize' suggests a scheduled series of payments, not a single settlement.

2. to record the cost of an asset or major expense by dividing it across several ac

2.動詞及物C1
釋義

分期攤銷

將成本分期列入帳目

to record the cost of an asset or major expense by dividing it across several accounting periods instead of charging it all at once

例句

Yan amortized the software cost over three years in the company accounts.

Yan 在公司帳上把這筆軟體成本分三年分期攤銷。

pattern: amortize + cost + over + period

The museum amortizes its new website cost across several budget years.

那家博物館把新網站的成本分到幾個預算年度做分期攤銷。

同義詞
  • write off

    broader accounting term; may refer to removing value rather than spreading it over time

  • depreciate

    close in accounting meaning, but more often used for tangible assets

  • spread

    plain-English alternative that explains the timing idea without technical detail

文法句型

amortize + cost/fee/expense

amortize + noun phrase + over + period

amortize + asset + in the accounts

用法筆記

Used in accounting when a business spreads the cost of an intangible asset or a large expense across several reporting periods. Unlike sense 1, the object is usually a cost, fee, asset, or expense rather than money owed to a lender.

常見錯誤

❌We amortized the office chairs over five years.
✅We depreciated the office chairs over five years.
💡physical equipment is more often described as 'depreciated' than 'amortized.'
❌The cafe amortized this month's coffee beans.
✅The cafe amortized the website design cost.
💡everyday supplies are usually recorded immediately, not spread across future periods.