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.
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。
2
If no adjustment is made, this will create an upward bias in yield calculations because historic cost is typically lower than market value.
如果不加调整，这将造成产出的向上偏移，因为实际成本一般低于市值。
3
Whether the crude is treated by flow improver or not, yieldvalue of dynamically cooled crude is much lower than that after static cooling.