公司債折價攤銷
amortisation of bond discount
記入公司損益表中的非現金開支，以便在整個債券期限內分期沖銷以折價出售的債券收入和到期時應支付的票面價值之間的差額。
Credited to the profit and loss account non-cash expenses, in order to write off the difference between staging revenue bonds sold at a discount to face value and maturity should be paid between the entire term of the bond.