增值
accretion
因調整折扣債券的購買價格而帶來的每月增值。為了計稅和記帳的需要，對折扣債券的原始發行價格逐月進行調整，以使收購價格能在到期日等於債券的票面價格。
Due to the adjustment of the purchase price discount bonds brought the monthly value. For tax and accounting needs of original issue discount bond price is adjusted monthly, so that the price can be equal to par at maturity bonds.