present value rate

Actuarial present value models of enterprise life annuity based on MA ( q) interest rate

MA（q）利率下企业生存年金精算现值模型

The Life Annuity Actuarial Present Value Models of Defined Contributed Enterprise Annuity Insurance Based on MA ( q) Force of Interest Rate

基于MA（q）利息力下缴费预定型企业年金保险中生存年金精算现值模型

The basic idea of calculating capital by present value is to take the future cash amount from the capital as the income, deduct the profit level standing for the rate of discount, take input value ( capital) as the asset value.

资产用现值计价的基本思路，就是将资产所带来的未来现金流入量作为收入，从中扣除贴现率代表的利润水平，以投入价值（本金）作为资产的价值。

Discount Rate-Interest rate used to determine the present value of cash flows.

贴现率 – 于确定现金流的现值的利率.

For floating rate loans, receivables or held to maturity investments in the calculation of the present value of future cash flows, the current real interest rate could contract as a cash rate.

对于浮动利率贷款、应收款项或持有至到期投资，在计算未来现金流量现值时可采用合同规定的现行实际利率作为折现率。