Valuing these liabilities is tricky because they stretch many years into the future and their current worth swings wildly in response to small changes in the “discount rate” used to value it.
这类负债需要非常审慎的计价，因为其在未来多年递延，用来定价的“贴现率”哪怕有微小的变化都将对其现值产生巨大的波动。
Current ratio and interest coverage change, but the rate of decrease of assets and liabilities.
流动比率和利息覆盖率的变化，但减少的速度的资产和负债。
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