现值

Article 14 Where the expected future cash flow of an asset involves any foreign currency, the current value of the asset shall, on the basis of the settlement currency of the future cash flow to be generated by the asset, be calculated with a discount rate applicable to this currency.

第十四条预计资产的未来现金流量涉及外币的，应当以该资产所产生的未来现金流量的结算货币为基础，按照该货币适用的折现率计算资产的现值

On the basis of analyzing the traditional real estate investment benefit appraisement method, this paper introduces the risk variation coefficient and systematic risk degree in investment, and revises the calculation formulae of base earnings ratio and net present value, then, brings forward real estate inves.

本文在对传统的房地产投资效益评价方法分析的基础上，引入了风险变异系数和投资的系统风险度，修正了基准收益率及净现值的计算公式，提出了考虑风险因素的房地产投资效益评价方法。

For floating rate loans, receivables or held to maturity investments in the calculation of the present value of future cash flows, the current real interest rate could contract as a cash rate.

对于浮动利率贷款、应收款项或持有至到期投资，在计算未来现金流量现值时可采用合同规定的现行实际利率作为折现率。

We think that recognition criteria of impaired assets are combination of two-dimensional plane of the probable recognition criterion and the economic recognition criterion, while the permanent recognition criterion is a special case in which its probability is near 100 percent.

资产减值会计极大地增强了相关性，其最大的缺陷是有所削弱可靠性，但这种所失是以提高相关性为前提的，资产减值会计必须在二者之间作出抉择；资产减值会计是在现有条件和环境下对历史成本模式的改良，是现值会计模式一定条件下的提前运用；它突破了收益确定中的实现原则；是稳健原则在资产领域重要而具体的、系统的运用。

Member's projected pension benefit and amortizing it over the period of service accrual.

这章将把正常成本定义为计划成员的预测养老金给付的保险精算现值，并且在服务

This chapter introduced traditional investment decision method, such as net present value and inters return rate on the base of function and character about venture capital.

本章在研究了风险投资的含义和基本特点的基础上，介绍了传统的投资决策方法即净现值法和内部收益率法的基本原理。

The Venture and its siblings were powered by GM's 3400 V6, introduced in 1996 in their precessors (Lumina APV, Trans Sport and Silhouette), rated at 180 hp.

的风险及其兄弟姐妹采用通用汽车的3400 V6发动机，在1996年推出其precessors（鲁米娜现值，跨体育和剪影），180马力。

The Venture was introduced to the market in 1996 for the 1997 model year as a replacement for the radically styled Lumina APV.

历史 这个合作项目，引入市场，1997年生产作为彻底更换式鲁米娜现值在1996年。

Such a trifecta rarely occurs but in retrospect it all made sense: a downgrade would cast a negative light on the world's reserve currency, and since stocks and bonds are only present values of a forward stream of dollar-denominated receipts, they went down as well.

虽然这种三重大奖很少发生，但是回想一下，它们都是可以理解的：评级调降将引发人们对世界储备货币的负面关注，而股票和债券价格只是以美元计价的票据未来收益的现值，所以它们也跌了。

That is one good reason for relying on net present value as a corporate objective.

那是依赖净现值作为公司目标的一个好的理由。

However, as the name（read－only memory）implies, CD disks cannot be written onorchanged in any way.

然而，正如其名字所指出的那样，CD盘不能写，也不能用任何方式改变其内容。

Galvanizes steel pallet is mainly export which suits standard packing of European Union, the North America. galvanizes steel pallet is suitable to heavy rack. Pallet surface can design plate type, corrugated and the gap form, satisfies the different requirements.

镀锌钢托盘多用于出口，替代木托盘，免薰蒸，符合欧盟、北美各国对出口货物包装材料的法令要求；喷涂钢托盘适用于重载上货架之用，托盘表面根据需要制作成平板状、波纹状及间隔形式，满足不同的使用要求。