調整後現值
adjusted present value (APV)
一種單純以資本融資﹝未被融資的流動現金之現值﹞，加上任何貸款的現值﹝已融資的流動現金﹞之資產現值分析。換句話說，由利息扣抵的各種不同減稅以及其他投資信用的利益是分開計算的。此分析法通常用在高融資的交易中，例如融資購併。
The current value of cash flows have been financed ﹝ ﹞ ﹝ of a pure to the present value of cash flows have not been financing ﹞ capital financing, plus the present value of any loan analysis. In other words, the interests of the various tax deductible interest and other investment credit is calculated separately. This analysis method is usually used in high financing transactions, such as mergers and acquisitions and financing.