可以用自由现金流折现 DFCF
的都是以折现现金流量 Discounted Cash Flow ; DCF
以贴现现金流量 Discounted Cash Flow
也可以叫自由现金流 free cash
IASB认为持有债券一般以现金流为考量的,所以应在债券卖出的当天记录损失。
The IASB rule would show the loss only when the bonds were sold, provided they were held for their cash flows.
为了克服会计研究法中盈余管理因素和会计规范变更的影响,以现金流分析作为研究视角考察主并企业收购绩效。
In order to get rid of the effect of earning management and changes in accounting regulation in the accounting study approach, we analyzed the acquiring performance based on cash flow analysis.
咨询公司有时会在签订合同的同时收取预付款,以保持正向的现金流,并将这种做法作为标准措施。
Sometimes it is also standard practice for the consulting company to collect an up-front payment upon contract signing just to assure positive cash flow.
The price is just the present value of that stream, discounted at the interest rate.
债券的价格就是这些现金流,以利率r为贴现率算出的贴现值
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