1. Such recoupment typically is funded by excess cash flow generated by accelerated depreciation of the CJV's assets.
   因为加速的CJV资产的贬值所产生的过度现金收支通常提供该资金收回。
2. Extension risk is one of the risk factors of amortizable loan which can lead to the future cash flow and discount change.
   摘要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。
3. Historical cost, current market value, current cost, netrealizable value and present value of future cash flow are concretive expressive forms of fair value.
   历史成本、现行市价、现行成本、可变现净值和未来现金流量的现值等,都是公允价值的具体表现形式。
4. In some contexts (the analysis of financial leases, for example) depreciation tax shields are treated as safe, nominal cash flows and are discounted at an aftertax borrowing or lending rate.
   在某些情境中（例如，金融租赁的分析），折旧税收挡板被作为安全的、名义的现金流对待，并以一个税后借款或贷款利率贴现。
5. The stress of cash flow may let the banks pay higher attention to and even get involved in enterprise management in the capacity of loaners, thereby urging state-owned enterprises to improve management.
   对现金流量的关注，可以使银行以债权人的身份，更多地关注甚至介入企业的管理，进而促使国有企业改善经营管理。

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