这类负债需要非常审慎的计价，因为其在未来多年递延，用来定价的“贴现率”哪怕有微小的变化都将对其现值产生巨大的波动。
Valuing these liabilities is tricky because they stretch many years into the future and their current worth swings wildly in response to small changes in the “discount rate” used to value it.
因此本章的第一个任务就是定义和解释净现值、回报率和资本的机会成本。
So this chapter’s first task is to defineand explain net present value, rate of return, and opportunity cost of capital.
通常的理由是基于一个折现现金流量模型；较低的债券收益率意味着降低贴现率，从而提高股票的现值。
The reasoning is usually based on a discounted-cashflow model; a lower bond yield means a lower discount rate and thus a higher present value for shares.
对内部软件项目来说，收益或是以项目的‘净现值’计算，或是以内部收益率计算。
For internal software projects, return is either calculated in terms of the 'Net Present Value' of the project, or in terms of an internal rate of return.
在对内部收益率的计算中，净现值被设为零，要计算的是使净现值为零的内部收益率。
In the case of the internal rate of return calculation, a net present value of zero is assumed, and the internal rate of return needed to produce this is computed.
约翰逊还提供了估算成本的成本明细表，实际上需要20年的维护成本，现值折旧率为5%。
Johnson also offers a cost breakdown of how that cost works. And yes, it's actually a 20-year cost, discounted back to present value using a 5% discount rate.
我们从净现值和内含报酬率的经济含义出发研究了产生矛盾的原因和解决矛盾的办法。
We set out from net present worth and the economic implication that embedded pay leads the matter that considered to produce contradiction and the way that settle contradiction.
净现值反映了项目的盈利水平，而内含报酬率反映了项目的风险水平。
Net present worth reflected the gain level of the project, and the risk level that embedded pay rate reflected an item.
以净现值法为基础，应用蒙特卡罗原理，提出了在石油产量和市场油价随机变动条件下石油勘探项目实物期权应用模型中不同阶段的波动率参数估算方法。
On the basis of traditional net present value method and Monte Carlo theory, a method for calculating the stage volatilities in the petroleum real option model was given.
用于将收益和成本的终值换算为相应现值的折现率。
Discount rate used to convert future values of benefits and costs into equivalent present values.
四个通常的产生统计以比较方案的用于投资决策方法是：现值法、年值法、期望值法和回报率法。
Four commonly used investment decision methods that generate statistics to compare projects are present worth, annual worth, future worth, and rate of return.
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.
净现值法是在资本预算最为重要的一种方法，它需要的一个重要输入变量是项目的必要收益率。
NPV is the most important method in capital budgeting, an important input variable it needs is the hurdle rate of a project.
本文针对项目评估中的净现值(NPV)和内部收益率(IRR)开展分析讨论。
This thesis is concerning Net Present Value (NPV) and Internal Rate of Return (IRR) of project evaluations.
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。
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.
现金流量贴现法(简写为dcf)：一种根据给定的贴现率将现金流量折成现值的分析方法。
Discounted cash flow (DCF) method: a type of analysis based on discounting cash flows to the present by a given discount rate.
介绍了泵业企业长期投资决策中最常用的净现值法和内部收益率法这两种决策方法。
The thesis introduces the net present value method and the internal rate of return method which are most commonly used in the long term investment of pump enterprises.
本章在研究了风险投资的含义和基本特点的基础上，介绍了传统的投资决策方法即净现值法和内部收益率法的基本原理。
This chapter introduced traditional investment decision method, such as net present value and inters return rate on the base of function and character about venture capital.
净现值法和内部报酬率法都是评价长期投资决策的一种动态分析方法。
Net present value method and internal rate of return method are both a dynamic analyzing method which is used to evaluate long term investment policy.
贴现率—用于确定现金流的现值的利率。在分析资本预算项目时，贴现率通常就是资本成本。
Discount rate - Interest rate used to determine the present value of cash flows. For analyzing capital budgeting projects, the discount rate is usually the cost of capital.
净现值法是项目投资决策的常用方法之一，它是经济决策中的一动态指标，需要一个重要的输入变量即方案的必要报酬率。
It is a dynamic index in economic decision and requires an important input variable which is the necessary guerdon rate of project.
净现值法是资本预算中最为重要的一种方法，它需要的一个重要输入变量是项目的必要收益率。
NPV is the most important method in capital budgeting, and an important input variable it needs is the hurdle rate of a project.
到期收益率是一种按复利计算的收益率，未来现金流入的现值等于债券买入时的贴现率。
It is the yield calculated by compounding. The present of future cash flow equals to the discount rate buying the bonds.
为了计算内在价值，你需要把预期产生的现金流折现为现值——我们用的是长期国债收益率。
In order to calculate intrinsic value, you take those cash flows that you expect to be generated and you discount them back to their present value - in our case, at the long-term Treasury rate.
财务净现值、内部收益率、动态投资回收期等是房地产投资的动态财务评价指标，它考虑了资金的时间价值，从项目的全寿命期考虑，比较合理和准确。
They concern about the timing value of the investment while considering the whole process of the project so that are reasonable as well as accurate.
财务净现值、内部收益率、动态投资回收期等是房地产投资的动态财务评价指标，它考虑了资金的时间价值，从项目的全寿命期考虑，比较合理和准确。
They concern about the timing value of the investment while considering the whole process of the project so that are reasonable as well as accurate.
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