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  1. 持有至到期投资以及贷款和应收款项,应当采用实际利率法,按摊余成本计量。

    The investments held until their maturity , loans and accounts receivable shall be measured on the basis of the post-amortization costs by adopting the actual interest rate method ;

  2. 分期付款销货收入得视其性质按毛利百分比摊算入帐;

    Installment sales shall be recorded based on gross profit rate method depending on their nature .

  3. 碾压式沥青混凝土心墙,是将热拌后的沥青混合料按一定的厚度摊铺在铺筑部位上,然后用适当的振动碾碾压成型。

    Roller compacted asphalt concrete core wall is built by spreading hot-mixed asphalt concrete with a certain thickness and then shaping-rolled by vibratory roller .