金融資產或金融負債的攤銷成本
amortised cost of a financial asset or financial liability
在該金融資產或金融負債的初始確認金額扣除本金償還的金額，加上或減去採用初始確認金額與到期日金額之間的差額的實際利率法的累計攤銷額，再減去任何減少（直接或通過採用備抵賬戶）減值準備或uncollectibility
The amount at which the financial asset or financial liability is measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount, and minus any reduction (directly or through the use of an allowance account) for impairment or uncollectibility