英语翻译amortized cost held-to maturity securities are reported

来源：学生作业帮编辑：搜狗做题网作业帮分类：英语作业时间：2024/05/25 20:52:25

英语翻译
amortized cost
held-to maturity securities are reported on the balance sheet at amortized cost.amortized cost is equal to the face value less any unamortized discount or plus any unamortized premium .
什么是 amorized cost ,麻烦给解释下,能不能翻译下上面的的句子,感觉很迷惑呀!

摊余成本,是会计名词.
持有至到期证券被报道在资产负债表上的摊余成本摊销费用.等于扣除任何未摊销面值贴现或加上任何未摊销溢价.
再问：能不能再详细解释下摊余成本到底是什么,最好能麻烦举个例子,谢谢了
再答：摊余成本：amortized cost 　　金融资产或金融负债的摊余成本，是指该金融资产或金融负债的初始确认金额经下列调整后的结果：　　（一）扣除已偿还的本金；　　（二）加上或减去采用实际利率将该初始确认金额与到期日金额之间的差额进行摊销形成的累计摊销额；　　（三）扣除已发生的减值损失（仅适用于金融资产）。　　摊余成本是用实际利率作计算利息的基础，投资的成本减去利息后的金额。

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