可收回金额按照资产组预计未来现金流量的现值确定的，应当披露。
Where the recoverable amount is determined according to the current value of future cash flows as predicted by the asset group, the enterprise shall also disclose.
企业资产的内在价值是其未来现金流量的现值，研究现金流量的变化是现代理财的一项重要内容。
Internal value of business assets is the present value of its future cash flow studying the change of cash flow is a main content of modern financing.
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；
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.
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