amortize的音標為[?"m??ta?z] ，基本翻譯為“分期償還”，速記技巧為：amortize=arm+ortize，arm表示“臂”，ortize表示“種地”，所以“分期償還”的意思。

Amortizing這個詞的詞源可以追溯到拉丁語“amor”和“torre”，意為“分期付款”或“分期償還”。它的變化形式主要有復數形式“amortizings”和過去式“amortized”以及過去分詞“amortized”。

相關單詞：

1. Mortgage（抵押）：這個詞源自法語“mort”和“gage”的組合，意為“死亡”或“抵押品”，后來引申為“抵押貸款”。

2. Amortization（攤銷）：這個詞是由amortize（攤銷）和ation（狀態或過程）構成的，用來表示分期付款的過程。

3. Amortized（攤銷的）：這個詞是由amortize的過去式或過去分詞演變而來，表示已經攤銷的狀態或過程。

例如，當我們說一個公司需要攤銷其固定資產時，我們指的是這個公司需要將固定資產的價值分攤到各個會計期間，以便在資產負債表上反映出來。此外，在金融領域，我們經常使用amortization這個詞來描述貸款或債券的分期償還過程。這些單詞都與amortizing這個詞有著密切的聯系，并反映了金融領域的分期付款和償還概念。

常用短語：

1. amortize over

2. amortization period

3. interest amortization

4. deferred amortization

5. amortization schedule

6. amortization account

7. amortized cost

雙語例句：

1. The cost of the asset should be amortized over its useful life.

2. Interest payments are amortized over the term of the loan.

3. The deferred revenue account is adjusted for the amortization of any related costs.

4. The cost of the equipment is amortized over its useful life into the cost of the products.

5. The amortization of the loan is calculated by dividing the principal by the number of periods.

6. The amortization schedule shows how much each installment of a debt or asset is worth each period.

7. The amortization of a mortgage loan is a regular process that reduces the outstanding balance over time.

英文小作文：

Amortizing Loans and Assets

Amortizing loans and assets is a common practice in financial management, where the cost of the loan or asset is spread out over a certain period of time to reduce the initial impact on cash flow. This helps to better manage financial resources and ensure that the company has enough cash on hand to cover its expenses throughout the period.

For loans, amortization means paying back the principal over a certain number of installments, while for assets, it refers to spreading the cost of purchasing or producing them over their useful life. This helps to avoid large cash outflows at once and allows companies to better plan their financial resources and cash flow.

Amortization schedules are used to track how much each installment of a debt or asset is worth each period, and they help to ensure that the repayment process is smooth and on time. By regularly paying back the principal and interest, companies can reduce their debt burden and improve their creditworthiness over time. Additionally, amortizing assets helps to allocate resources more efficiently and ensures that they are used to their full potential throughout their useful life.