【中文版】

摊余成本是指在进行债券投资或其他理财活动时，对所购买的资产采用实际利率法进行摊销，以计算其摊余成本。摊余成本是一种会计处理方法，旨在将投资或理财的成本分摊到整个投资期间或理财期间，以便更准确地反映投资或理财的价值。

摊余成本的计算方法是将投资或理财的初始购买价格与到期日预期收回的本金和利息之和进行比较，得出实际利率，然后将实际利率应用到投资或理财的每个期间，以计算摊余成本。

摊余成本的概念不仅适用于债券投资，也适用于其他固定收益投资和其他理财活动。对于债券投资来说，摊余成本可以用于计算债券的内在价值和市场价值，从而帮助投资者做出更明智的投资决策。

总的来说，摊余成本是一种重要的会计处理方法，可以帮助投资者更准确地评估投资或理财的价值，从而做出更明智的投资决策。

【英文版】

Amortized cost refers to the actual interest rate method used to calculate the cost of an investment or financial management activity when purchasing assets, in order to distribute the cost over the entire investment period or financial management period and more accurately reflect the value of the investment or financial management.

The calculation method of amortized cost is to compare the initial purchase price of the investment or financial management with the principal and interest expected to be recovered at maturity, obtain the actual interest rate, and then apply the actual interest rate to each period of the investment or financial management to calculate the amortized cost.

The concept of amortized cost is not only applicable to bond investment, but also to other fixed-income investments and other financial management activities. For bond investment, amortized cost can be used to calculate the intrinsic value and market value of bonds, helping investors make more informed investment decisions.

Overall, amortized cost is an important accounting method that can help investors more accurately evaluate the value of an investment or financial management activity, making more informed investment decisions.