... 现值会计下的土地价值 land value under current value accounting 现值率 present value rate 现值折旧 present value depreciation ...
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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.
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