二是建立了企业整体现金流量风险约束条件，为企业财务风险规避提供依据。
It can forecast the risk caused by the fluctuation of cash flow and provide foundation of risk elusion.
该类现金流量变动源于与已确认资产或负债、很可能发生的预期交易有关的某类特定风险，且将影响企业的损益。
Such changes in cash flow are attributable to a particular risk related to a recognized asset or liability or a highly probable forecast transaction and could affect enterprise' profit or loss.
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.
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