Too Late To Die Young

Amortization: 分期还款
In relation to loans, amortization is the process of paying down the loan by making payment which include both priciple and interest. It is also related to the conpect of depreciation. While deperciation expenses the cost of a tangible asset over its useful life, amortization deals with expensing an intangible asset or liability, like a mortgage.

总结:
这个比较好理解,amortization就是贷款以后的分期还钱.但是上述解释中还提到它与Depreciation(见下)的概念有关,我的理解是极端情况下在还款期间,资产的折旧把负债人一方的有形资产全都消耗完了,那负债人只能用其无形资产来进行抵押.



Depreciation: 资产的折旧
Depreciation is the reduction in the value of an asset due to usage, passage of time, wear and tear, technological outdating or obsolescence, depletion or other such factors.
Depreciation的计算方法(由于属于财会专业范围就不深究了,学一个最常见的)
Straight-Line Method: 线性法

Scrap value=salvage value: 残余价值
Scrap value is an estimate of the value of the asset at the time it will be sold or disposed. It maybe zero.

总结:
资产折旧是有很多因素的,比如时间,使用,技术淘汰等等,其计算方法也不一样,总的来说应该是会计专业的概念.关于"残余价值",就是产品在最后退役或报废时其的价值,所以可能为零是很好理解的.



Intangible asset: 无形资产
Intangible asset is a business asset which has no material substance. Examples of intagible asset are trademarks, service marks, copyright, patents and goodwill.

总结:
顾名思意就是看不见摸不着的值钱的东西,比如版权,专利,商标等等.



Goodwill: 企业名声(?)
Goodwill is usually described as difference between the sales prices of a company and the value of its tangible asset. Goodwill is based in company's reputation and customer loyalty.

总结:
上面那个问号是因为"企业名声"这个中文解释是词典给出的,但是似乎不是单纯的名声这么简单,单单名声的话可以用"reputation",解释中理解出"企业名声"应该只是决定Goodwill大小的其中一点,另一点是消费者的忠实程度. 所以Goodwill是一个差值,是公司有形资产和公司实际出售价格间的一个差价.好比说一家曾经风光一时的老牌汽车公司倒闭了,公司所剩下来的有形资产就是厂房和机器,价值5千万美元,但是这个公司的汽车风光一时,有消费者基础,那么另一家公司就会花高于5千万的价钱来买下这家汽车公司.其中的差价我认为就是Goodwill.



Mortgage: 房屋贷款
Mortgage is a specific type of loan which is used to pruchase a building. Mortgages are long-term loans form 15-30 years in length, and they are secured with value of the asset being purchased, along with collateral form the buyer.

总结:
购买房屋时候的贷款,感觉上债主一方,也就是银行在这方面还是挺安全的,因为如果负债人无力偿还以后就可以收回房子,或者负债人在贷款时的担保或者抵押.



Collateral: 担保,抵押品
Collateral describes the assets you pledge in order to receive a business loan. Collateral may include business or personal assets, such as the equity in your home or car. If you have collateral, you can get a "secured" loan at better rates than if you had no collateral.

总结:
贷款时侯需要提供的担保或者抵押品,可以是公司财产也可以是个人的,比如说房子或者车子.有了这些担保就比较容易申请到所谓"有保障"的贷款,还款利息也可能比较低.这也是为什么刚刚开始创业的人很难申请到银行贷款的主要原因之一,因为没有抵押品.