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。

youdao

Tell five large management content of ones , such as assets , debt , net assets , receipts and expenditures , etc. and check and calculate the method especially;

重点讲述资产、负债、净资产、收入和支出等五大项的管理内容及其核算方法；

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Under the cash basis of accounting most receipts of money are revenues and most expenditures of money are expenses.

按现金收付制规定，企业收到的现金大都作为收入处理，付出的现金大都作为费用处理。

《新英汉大辞典》

The government must set up a separate budgetary account for disaster reconstruction expenditures and receipts of temporary tax proceeds, to enable close public oversight and auditing.

FORBES: Of Numbers and Choices