discount basis

简明释义

贴现基础

英英释义

例句

1.The company offered a special rate on a discount basis to encourage bulk purchases.

该公司提供了一个特别的折扣基础价格，以鼓励大宗采购。

2.Our subscription services are available on a discount basis for long-term commitments.

我们的订阅服务对于长期承诺可提供折扣基础的优惠。

3.The travel agency provided packages on a discount basis for early bookings.

旅行社为提前预订提供了折扣基础的套餐。

4.We calculate our pricing on a discount basis to remain competitive in the market.

我们根据折扣基础来计算价格，以保持市场竞争力。

5.Retailers often sell seasonal items on a discount basis to clear inventory.

零售商通常以折扣基础出售季节性商品，以清理库存。

作文

In the world of finance and business, understanding the concept of discount basis is essential for making informed decisions. The term discount basis refers to a method of pricing or valuing financial instruments, such as bonds or loans, based on the present value of future cash flows. Essentially, it allows investors to assess how much they should pay today for an expected return in the future. This concept is crucial for both individual investors and large institutions alike, as it helps them determine the fair value of an investment. To grasp the significance of discount basis, one must first understand the time value of money. The fundamental principle behind this concept is that a dollar today is worth more than a dollar in the future due to its potential earning capacity. Therefore, when evaluating investments, it is vital to account for the time value of money, which is where the discount basis comes into play. By discounting future cash flows back to their present value, investors can make better comparisons between different investment opportunities.For instance, consider a bond that promises to pay $1,000 in five years. If an investor uses a discount rate of 5%, the present value of that future payment would be calculated using the formula: Present Value = Future Value / (1 + r)^n, where 'r' is the discount rate and 'n' is the number of years. In this case, the present value would be approximately $783.53. This calculation illustrates how the discount basis helps investors understand what they should be willing to pay for that bond today, rather than waiting for the future payment.Moreover, the discount basis is not limited to bonds; it applies to various financial products, including stocks, real estate, and even personal loans. For example, when purchasing a property, buyers often consider the future rental income they expect to receive. By applying the discount basis, they can determine the current worth of that future income stream, aiding them in making a sound investment decision.Additionally, the discount basis plays a significant role in corporate finance, particularly in project evaluation and capital budgeting. Companies frequently analyze potential projects by estimating future cash flows and then discounting those flows to present value. This process helps businesses decide whether to proceed with a project or seek alternatives. A project with a positive net present value (NPV), which is derived from the discount basis, indicates that it is likely to generate more wealth than it costs, making it an attractive option for investment.In conclusion, the discount basis is a fundamental concept in finance that allows individuals and organizations to evaluate the worth of future cash flows in today's terms. By understanding and applying this principle, investors can make more informed decisions, whether they are buying bonds, properties, or assessing business projects. The ability to accurately apply the discount basis can lead to better investment outcomes and ultimately contribute to financial success. As the financial landscape continues to evolve, mastering concepts like the discount basis will remain crucial for anyone looking to navigate the complexities of investing effectively.

在金融和商业的世界中，理解“折扣基础”这一概念对于做出明智的决策至关重要。“折扣基础”一词是指基于未来现金流的现值对金融工具（如债券或贷款）进行定价或估值的一种方法。基本上，它允许投资者评估他们今天应该为未来预期回报支付多少。这一概念对个人投资者和大型机构同样重要，因为它有助于他们确定投资的公允价值。要掌握“折扣基础”的重要性，首先必须理解货币的时间价值。这个概念背后的基本原则是，今天的一美元比未来的一美元更有价值，因为它具有潜在的盈利能力。因此，在评估投资时，考虑货币的时间价值至关重要，而这正是“折扣基础”发挥作用的地方。通过将未来现金流折现回其现值，投资者可以更好地比较不同的投资机会。例如，考虑一只承诺在五年后支付1000美元的债券。如果投资者使用5%的折现率，则未来支付的现值将使用公式：现值 = 未来价值 / (1 + r)^n，其中'r'是折现率，'n'是年数。在这种情况下，现值大约为783.53美元。这个计算展示了“折扣基础”如何帮助投资者理解他们今天应该愿意为那只债券支付多少，而不是等到未来的支付。此外，“折扣基础”并不仅限于债券；它适用于各种金融产品，包括股票、房地产甚至个人贷款。例如，在购买房产时，买家通常会考虑他们期望获得的未来租金收入。通过应用“折扣基础”，他们可以确定该未来收入流的当前价值，从而帮助他们做出明智的投资决策。此外，“折扣基础”在企业财务中也扮演着重要角色，尤其是在项目评估和资本预算方面。公司经常通过估算未来现金流并将这些流量折现为现值来分析潜在项目。这个过程帮助企业决定是否推进一个项目或寻找替代方案。具有正净现值（NPV）的项目，即源于“折扣基础”，表明它可能产生的财富超过其成本，使其成为一个有吸引力的投资选择。总之，“折扣基础”是金融中的一个基本概念，允许个人和组织以今天的标准评估未来现金流的价值。通过理解和应用这一原则，投资者可以做出更明智的决策，无论是购买债券、房地产还是评估商业项目。准确应用“折扣基础”的能力可以带来更好的投资结果，并最终有助于财务成功。随着金融环境的不断发展，掌握像“折扣基础”这样的概念对任何希望有效驾驭投资复杂性的人来说仍然至关重要。