The present value of future cash flow is determined by such three factors as expected cash flow, the risk of expected cash flow, and the time value of money.
未来现金流量的现值，由期望的现金流量、期望现金流量的风险以及货币的时间价值三个因素决定；
Discounted cash Flow (DCF) - The value of expected cash receipts and expenditures at a common date calculated using NPV.
现金流量折现(DCF)—使用NPV将预期现金收支折算到某一时间的价值。
To predict the current value of the future cash flow, the enterprise shall take into comprehensive consideration the expected future cash flow, service life, discount rate, and other factors.
预计资产未来现金流量的现值，应当综合考虑资产的预计未来现金流量、使用寿命和折现率等因素。
The recoverable amount is the higher of an asset's fair value less costs to sell and the present value of the estimated future cash flow expected to be devived from the asset.
可收回金额为资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值两者之间的较高者。
In this thesis, we do not adopt the traditional expected cash flow approach, but choose the direct comparison method. This results the first part of the enterprise value.
本文首先运用直接比较法，而不再采用传统的现金流折现法，对高新技术企业财务资产价值进行评估，以此作为高新技术企业第一部分价值构成。
In this thesis, we do not adopt the traditional expected cash flow approach, but choose the direct comparison method. This results the first part of the enterprise value.
本文首先运用直接比较法，而不再采用传统的现金流折现法，对高新技术企业财务资产价值进行评估，以此作为高新技术企业第一部分价值构成。
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