實際利息法
effective interest method
計算金融資產的攤餘成本或金融負債（或一組金融資產或金融負債）和分配利息收入或利息費用的相關期間的方法。
A method of calculating the amortised cost of a financial asset or a financial liability (or group of financial assets or financial liabilities) and of allocating the interest income or interest expense over the relevant period.