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Discounting(of future income) (未来收人)折现

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2022-01-03 14:35
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将未来收人折算成等价的现值。该过程将一个未来值以一个折现率加以缩减,折现率应恰当地体现利率。例如,如果某人许诺2年后给你121美元。当时,正常的利率或贴现率是年率10%。据此我们可以计算这门1美元的现值。所用的折扣因子是(110)。用以折现未来收人的折扣因子或曰比率称为折现率(discountrate)。


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