被套期项目自套期开始的预计未来现金流量现值的累计变动额。?。
The accumulative amount of changes in the present value of the estimated future cash flow of the hedged item as of the commencement of the hedging.
然后将该外币现值按照计算资产未来现金流量现值当日的即期汇率进行折算。?。
Then the current value of the foreign currency shall be converted at the spot exchange rate of the current day when the future cash flow of the asset is calculated.
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.
企业价值是企业在未来若干年里通过经营活动所能创造的现金流量的折现值。
Corporation value is the present value of cash flow which company will create in the future.
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.
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.
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。
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.
在用资产产生的预期自由现金流量，以加权平均资金成本为折现系数进行折现后的现值称为营业价值。
The PV of their expected future free cash flows, discounted at the WACC, is the value of operations.
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.
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.
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.
如果资本成本低，再由本公司产生未来现金流量的折现值高，造成了高公司整体价值。
If the cost of capital is low, then the discounted value of future cash flows generated by the company is high, resulting in a high overall company value.
净现值的计算有着广泛应用，现有方法中现金流量的计算大部分采用静态方法或期望值法。
NPV have been widely applied. A majority of the existing calculating methods of cash flow are the static method or the expectation method.
假设我们的目标是未来净现金流量的现值最大化，那么所选方案是在对比现金流量的基础上选出来的。
Assuming that our objective is to maximize the present value of future cash flows, the alternatives selected should be based on a comparison of the difference between cash flows.
企业的价值取决于其所带来的未来现金流量的现值，从现金流量角度衡量企业价值更加真实和科学。
The current value of the future cash flows represents the enterprise's value. Measuring the enterprise's value from the perspective of cash flows will be more realistic and scientific.
企业的价值取决于其所带来的未来现金流量的现值，从现金流量角度衡量企业价值更加真实和科学。
The current value of the future cash flows represents the enterprise's value. Measuring the enterprise's value from the perspective of cash flows will be more realistic and scientific.
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