discount liability

基本解釋

The higher the discount rate, the smaller the liability appears to be.
折現(xiàn)率越高，人們現(xiàn)在的負(fù)擔(dān)越小。
Article19an enterprise shall not discount any deferred income tax asset or deferred income tax liability.
第十九條企業(yè)不應(yīng)當(dāng)對遞延所得稅資產(chǎn)和遞延所得稅負(fù)債進(jìn)行折現(xiàn)。
"While we aren't predicting the outcome, the liability risk is not zero, and we believe investors should be compensated with a discount valuation before investing in this stock, " analysts said.
“我們并非預(yù)測結(jié)果，但是責(zé)任風(fēng)險并非為零，而且我們認(rèn)為投資者在買這支股票前會對此要求一個折扣補(bǔ)償”，分析師說。

Accordingly, a lower liability discount rate means a larger funding gap between plan assets and liabilities.
FORBES
But private pension plans (overseen by the Financial Accounting Standards Board) may not set a liability discount rate based on anticipated asset performance.
FORBES
Because that risk is not passed on to pension beneficiaries (their benefits are guaranteed, whatever the market does) it is improper to use a liability discount rate that includes the risk premium.
FORBES