To predict the current value of the future cash flow, the enterprise shall take into comprehensive consideration the expected future cash flow, service life, discount rate, and other factors.
预计资产未来现金流量的现值，应当综合考虑资产的预计未来现金流量、使用寿命和折现率等因素。
Extension risk is one of the risk factors of amortizable loan which can lead to the future cash flow and discount change.
延迟风险是抵押贷款的风险因子之一，导致未来现金流和贴现率发生变化。
It is the yield calculated by compounding. The present of future cash flow equals to the discount rate buying the bonds.
到期收益率是一种按复利计算的收益率，未来现金流入的现值等于债券买入时的贴现率。
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