本文融合技术型资产重置成本评估法，对现有的收益现值法进行修正，使其更为符合现实情况。
To improve the actuality of present value of future profit method on technical asset assessment, the thesis analyzes the method and modifies it with current replacement cost.
新准则使用公允价值的计量方法，使用现值的估计技术，产生的债务重组收益计入当期损益。
New criteria USES the fair value measurement method and the estimated technology of present value, and it reckon in the current period profit and loss of debt restructuring income.
有关收益现值法的运用，主要涉及到三个评估技术参数，即收益现金流、折现率和收益期限。
The application of income present value method mainly involves three appraisals parameters, namely future cash flows, discount rate and the discount period.
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