現價
current value
（1）在目前的時間與資產的歷史成本相比，資產價值。 （2）在金融，量貼現使用複合利益原則規定的資產的未來收入流來決定。
(1) Value of an ASSET at the present time as compared with the asset's HISTORICAL COST. (2) In finance, the amount determined by discounting the future revenue stream of an asset using COMPOUND INTEREST PRINCIPLES.