| 单词 | 贴现值 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 贴现值 noun —discounted value nSee also:贴现 adj—discounted adj 贴现 v—discount v 贴现—rebate 现值—present value
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未来福利金的现值是指今后将支付给所有现已退休员工和预计要退休的现 职员工的所有福利金减去退休人员缴款后 的 贴现值。 daccess-ods.un.org | The present value of future benefits is the discounted value of all [...] benefits, less retiree contributions, to be paid in the future to all current retirees and [...] active staff expected to retire. daccess-ods.un.org |
对30，000美元的现金流进行折算， 它的贴现值就是15，000美元。 12manage.com | We have now discounted the cash flow of $30.000: it is only worth $15.000 for you [...] at this moment. 12manage.com |
精算师所作的精算估值 表明，本应记入 2004 年支出的离职后保险费达到近 2400 万美元，细目分类如下：服务费 700 [...] 万美元，利息费 1700 万美元（因为保险负债是一个贴现值 ）。 unesdoc.unesco.org | The actuarial valuation provided by the actuary shows that the cost of the afterservice benefits that would have been allocated to the year 2004 expenditures amount to near $24 million broken down as [...] follows: $7 million of service costs and $17 million of interest cost (since the benefit [...] obligation is a discounted value). unesdoc.unesco.org |
因此，行政当局认为采用精算原则的估值与《公 共部门会计准则第 25 号》的有关规定一致；这些精算原则除其他外还考虑到了 今后的积累率和贴现现值。 daccess-ods.un.org | As such, the Administration considers that its valuation using actuarial principles that take into account, inter alia, the [...] future rate of accumulation and [...] discounting to present-day values, to be consistent with [...]the relevant requirements under IPSAS 25. daccess-ods.un.org |
347 418 000 [...] 美元的累计离 职后医疗保险应付福利按 6.15%的贴现率估值，使用的是相应到期年份用欧元计 价的高质量公司债券的即期利率。 daccess-ods.un.org | The accumulated after-service health insurance [...] benefit obligation [...] of $347,418,000 was valued on the basis of a [...]discount rate of 6.15 per cent, using spot rates for high-quality corporate [...]bonds payable in euros for the corresponding maturity years. daccess-ods.un.org |
在实践中，贴现率越高，未来款额的 现值 就 越 低；相反 ， 贴现 率 越 低，未 来款额的现值就越高。 daccess-ods.un.org | In practical terms, the [...] higher the discount rate, the lower the present value of future amounts (conversely, the lower the rate, the higher the present value). daccess-ods.un.org |
基于制造商的内部分析，这种微驱动器 的 贴现现 金 流 值为 4 500 万，现金流波动率为 40%，这项技术成功进入市场还需要三年的时间。 crystalballservices.com | Based on internal analysis by the [...] manufacturer, the NPV of this micro drive is expected to be $45M, with a cash [...]flow volatility of 40%, [...]and it would take another 3 years before the micro drive technology is successful and goes to market. crystalballservices.com |
另外，任何一年后将回收的质押物都 已 贴现 ， 并 按 现时 净值列示于合并财务报表。 halfthesky.org | Additionally, any pledges that are expected to be collected [...] after one year have been discounted and [...] are reflected in the consolidated financial statements at their net present value. halfthesky.org |
之前未用假期是基于之前 两年期的当期成本估值(无贴现或其 他调整)，而现在则是根据精算估值。 daccess-ods.un.org | Whereas in the previous [...] biennium it was valued based on current costs (without discounting or other adjustments), it is now based on an [...]actuarial valuation. daccess-ods.un.org |
假如联合国决定把贴现率上调到 6.5%，对于上一次估值， 贴现率会 下降而不是上升，这与经济环境是相符的 daccess-ods.un.org | Had it chosen to raise the rate to 6.5 per cent, the rate would [...] have decreased — rather than increased [...] — for the last valuation, which would have [...]been consistent with the economic environment daccess-ods.un.org |
这一贴现率上升，是因为联合国决定不提高上一次 估 值 所 用 的 贴现 率， 虽然上述方法的应用本来会使当时的贴现率从 5.5%上升到 6.5%。 daccess-ods.un.org | The increase is due to the decision of [...] the United Nations not to [...] increase the discount rate for the previous valuation, although the [...]application of the methodology [...]described above would have resulted in an increase from 5.5 per cent to 6.5 per cent at that time. daccess-ods.un.org |
项目厅对所有年假进行精算估值和 贴现 的 决 定，需 要在执行《国际公共部门会计准则》时予以重新考虑。 daccess-ods.un.org | The decision by UNOPS to value actuarially and discount [...] all annual leave would need to be reconsidered when implementing [...]the International Public Sector Accounting Standards. daccess-ods.un.org |
假设有一个正处于发展阶段的公司，在使用贴现现金流模型（即以一个合适的市场风险 调整后的贴现率对未来的收益贴现得 到的 价 值 ） 的情况下，其未来利润的静态价值是 400 百万美元。 crystalballservices.com | As an example, suppose a growth firm has a static valuation of future profitability using a [...] discounted cash flow model (in other [...] words, the present value of the expected future cash flows [...]discounted at an appropriate market [...]risk-adjusted discount rate) that is found to be $400 million (PV Asset). crystalballservices.com |
语法形式为：NPV(rate,value1,value2, ...) 其中，rate为各期贴现率，是一固定值 ； va lue1,value2,...代表1到29笔支出及收入的参数值，value1,value2,...所属各期间的长度必须相等，而且支付及收入的时间都发生在期末。 oapdf.com | Grammatical form: NPV (rate, value1, [...] value2, ...) which, rate for [...] the period of the discount rate is a fixed value; value1, value2, ... T 1-29 on behalf of expenditure and income values, value1 [...], value2, ..., affiliated [...]to the length of the period must be equal, but the time for payment and income have taken place in the end. oapdf.com |
贴现率的 选择会影响未来成本和效益如何按 照 现值 （ “ 目前的货币”）进行估价。 teebweb.org | The choice of discount rate affects how future costs and benefits are valued in terms of present values (‘today’s money’). teebweb.org |
这些福利作 为非流动负债对待；如果付款和贴现 影 响 被视为非常重大，则按估计未来现金流 的 现值计 量。 unesdoc.unesco.org | These are treated as non-current liabilities and are measured at the present value of the estimated future cash flows if the payments and the impact of discounting are considered to be material. unesdoc.unesco.org |
贴现率与 大部分用于离职后健康保险负债精算 估 值 的 方 法要素一样，是由 联合国代表所有参加相同健康保险计划并且其估值工作由联合国协调的实体选 定的。 daccess-ods.un.org | Like most [...] of the methodological elements used for the actuarial valuation of the after-service [...]health insurance liability, [...]the discount rate was selected by the United Nations on behalf of all entities participating in the same health insurance plans for which the United Nations coordinated the valuation exercise. daccess-ods.un.org |
每月危险津贴均值是根据各维和特派团的数据计算的 ， 现 在按 10 个月计算，以考虑到离开任务区的情况。 daccess-ods.un.org | The average monthly hazard pay rate is derived from data across peacekeeping missions and is discounted to 10 [...] months to allow for [...]absence from the mission area. daccess-ods.un.org |
一个实体要判断，表明货币时间价值 的 有 关 贴现 率 是 否是参照报告日当 天政府债券、高质量公司债券或其他金融工具的市场利差得出的最好的近似 值(第 94 段)。 daccess-ods.un.org | An entity makes a judgment [...] whether the discount rate that reflects the time value of money is best approximated [...]by reference to market [...]yields at the reporting date on government bonds, high quality corporate bonds or by another financial instrument. daccess-ods.un.org |
该估 值可能反映的情况之一包括甲方对作为保证金提供资产的可获得性程度的看法或甲方认为反映保证金市场风险的保证金现行市 场价值的贴现率。 activtrades.cn | This valuation may reflect, 11 amongst other things, our view as to the level of availability of the assets [...] provided as margin or the discount to the [...] current market value of the margin [...]that we consider reflects its market risk. activtrades.com |
联合国认为，在进行服务终了负债福利的 估 值 时 选 择 贴现 率 的 目的是计算 一个单笔金额，该金额若投资于一个优质债务证券组合，在到期时会提供支付应 [...] 计福利所需的未来现金流。 daccess-ods.un.org | According to the United Nations, the purpose of [...] selecting a discount rate when valuing end-of-service [...]liabilities benefits is to measure [...]the single amount that, if invested in a portfolio of high-quality debt instruments, would provide the future cash flow necessary to pay the accrued benefits when due. daccess-ods.un.org |
第 94 段进一步规定“实体应参照政府债券、优质企业债券或其他 金融工具报告之日的市场收益判断是否对反映资金时间 价 值 的 贴现 率 作 出最佳 估算”。 daccess-ods.un.org | It further specifies, in paragraph 94, that “an entity makes a judgment whether the discount rate that reflects the time value of money is best approximated by reference to market yields at the reporting date on government bonds, high quality corporate bonds or by another financial instrument”. daccess-ods.un.org |
由此得到的数额，即未来的离 职后健康保险福利的现值，在联合国已审计财务报表中显示为应计负 债。 daccess-ods.un.org | The resulting amount, which [...] is the present value of future after-service [...]health insurance benefits, is shown as an accrued [...]liability in the United Nations audited financial statements. daccess-ods.un.org |
以往，未使用休假日负债是根据截至报告日 期的当期费用计算的，不进行贴现或 其 他调整。 daccess-ods.un.org | Previously, the liabilities for unused vacation days [...] were directly calculated on the basis of amounts accrued as at the reporting [...] date without discounting or other adjustments. daccess-ods.un.org |
有望在报告编制日期结束超过 12 个月之后结算的这些项目作为非流 动负债入账；并且，如果付款和贴现 影 响 被视为非常重大，则按估计的未来现金流 的 现值计 算。 unesdoc.unesco.org | These elements which are expected to be settled more than 12 months after the end of the reporting date are treated as non-current liabilities and are measured at the present value of the estimated future cash flows if the payments and the impact of discounting are considered to be material. unesdoc.unesco.org |
由于离职后医疗保险负 [...] 债包含难民署将来为其退休工作人员将要支付的福利，《公共部门会计准则》与 其他大多数会计框架一样，要求对这些福利金额进行 “ 贴现 ” ，从而使报告实体 用未来福利的现值作为 其负债的估计数。 daccess-ods.un.org | As the after-service health insurance liability is composed of benefits that will be paid out by UNHCR to its retired staff in the future, IPSAS, like most other accounting frameworks, requires that these amounts be [...] “discounted” so [...] that the reporting entity takes the present value of the future benefits as an estimate for [...]its liability. daccess-ods.un.org |
2009年12月31 日估值所采用的6.15% 的贴现率从 经 济理由和从做法一贯性方面都是站得住脚的。 daccess-ods.un.org | The information provided below demonstrates that the discount rate of 6.15 per cent used for the 31 December 2009 valuation is supportable, both on economic grounds and in terms of consistency of approach. daccess-ods.un.org |
但现在主流新闻媒体 的相关性受到了非主流渠道日益流行的挑战，新闻传播平台正在迅速扩张，并不 断地花样翻新，社交媒介工具也在改变着人们获得和共享信息的方式，因此，咨 询委员会试想，现在是否已到新闻部作出以下评估的时候：如何使其新闻活动更 好地为本组织需求服务，如何提高其工作的创造力和创新性，如何继续以 较 贴近 世 界各地人们日常生活的方式促进联合国工作。 daccess-ods.un.org | However, now that the relevance of the mainstream news media is being challenged by the rising popularity of alternative sources, news distribution platforms are rapidly multiplying and diversifying and social media tools are revolutionizing the way in which people access and share information, the Committee wonders whether the time has come for the Department of Public Information to assess how it can enhance the responsiveness of its public information activities to the Organization’s needs, how it can bring greater creativity and innovation to its work, and how it can continue to promote the work of the United Nations in a way that is more relevant to the daily lives of individuals all around the world. daccess-ods.un.org |
值得注 意的是，本办事处在教育领域开展的计划主要关注以下战略支助领域，所有这 些都直接回应肯尼亚教育部门支助计划（KESSP）所载的战略和成果，教育部门计划 实现 《2030 年展望》：通过教育管理信息系统加强规划、监测和评估教育系统；加强教育部门 以应对艾滋病毒和艾滋病；提高教育促和平计划的质量；以及通过宣传和技术支持战略规划 来加强扫盲发展。 unesdoc.unesco.org | It is noteworthy that programmes implemented by the Office in the area education focused on the following strategic areas of support, all directly responding to strategies and results contained in Kenya Education Sector Support Programme (KESSP), the education sector’s plan to materialize Vision 2030: strengthening [...] the planning, [...]monitoring and evaluation of the education system through EMIS; enhancing the education sector responses to HIV and AIDS; improving the quality of education for peace programme; and strengthening literacy development through advocacy and technical support to strategic planning. unesdoc.unesco.org |
其中rate为各期利率，是一固定值，nper为总投资（或贷款）期，即该项投资（或贷款）的付款期总数，pv为各期所应付给（或得到）的金额，其数值在整个年金期间（或投资期内）保持不变，通常Pv包括本金和利息，但不包括其它费用及税款， pv 为 现值 ， 或 一系列未来付款当前值的累积和，也称为本金，如果省略pv，则假设其值为零，type为数字0或1，用以指定各期的付款时间是在期初还是期末，如果省略t，则假设其值为零。 oapdf.com | For the period in which interest rate is a fixed value, nper for a total investment (or loan), that the investment (or loan) the total number of payment period, pv for the period due to (or receive) the amount, its value in the annuity period (during or investment) remain unchanged, Pv usually include principal and interest, but does not [...] include other fees and [...] taxes, pv is the present value, or a series of future payments and the current cumulative value, also known as [...]the principal, if omitted [...]pv, is the assumption that its value is zero, type for the number of 0 or 1, for the designated time period for payment in the beginning or end, if omitted from t, then the assumption that its value is zero. oapdf.com |
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