“摊余成本”可译为“amortized cost”。摊余成本（amortized cost）是指用实际利率（此处指同期市场利率）作计算利息的基础，投资成本减去利息后的金额。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过下列调整后的结果。（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）。

Amortized cost is an investment classification category and accounting method which requires financial assets classified under this method to be reported on balance sheet at their amortized cost which equals their initial acquisition amount less principal repayment plus/minus amortization of discount/premium (if any) plus/minus foreign exchange differences (if any) less impairment losses (if any). Amortized cost is one of the presentation category allowed by IFRS 9, the others being fair value i.e. fair value through profit and loss (FVTPL) and fair value through other comprehensive income (FVOCI). 以下为相关例句，可供参考：

例句1

This problem arises from the decline in bond prices and the insurance accounting convention that allows companies to carry bonds at amortized cost, regardless of market value.

这个问题出在下跌的债券价格和保险会计惯例允许公司不论债券的市场价值而用摊余成本持有债券。

例句2

The cost of acquisition occurs only at the beginning of a relationship, so the longer the relationship, the lower the amortized cost.

收购成本仅发生在关系开始时，关系更长久，摊余成本则更低。