減げん債さい基き金きん

noun

sinking fund; amortization fund

A fund set aside to repay debt or replace assets. Used in finance and accounting contexts.

• 会かい社しゃは社しゃ債さいの償しょう還かんに備そなえて減げん債さい基き金きんを積つみ立たてている。

  The company is accumulating a sinking fund to prepare for the redemption of corporate bonds.