以下为句子列表：
英文: Arbitrage between bonds of different maturates implies that the price of a bond is the present value of the payments on the bond, discounted using current and expected short-term interest rates.
中文: 不同到期债券的套汇是该证券支付的现值，利用当期或预期短期利率折现的。
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英文: Article 42 An asset acquired through exchange of another asset other than cash or assumption of liabilities shall be recorded at the price of the asset paid, or the present value of the liabilities assumed, and the market value of the acquired asset, whic
中文: 第42条资产之取得以现金以外之其他资产或承担负债交换者，应以所付资产之成本或承担负债之现值与取得资产之时价，以其较为明确或较低者入帐。
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英文: Discount Rate - Interest rate used to determine the present value of cash flows. For analyzing capital budgeting projects, the discount rate is usually the cost of capital.
中文: 贴现率–用于确定现金流的现值的利率。在分析资本预算项目时，贴现率通常就是资本成本。
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英文: In addition, the differences between the real options approach and the traditional net present value method are also discussed.
中文: 此外，本研究对于实质选择权方法与传统净现值方法间之差异予以讨论。
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英文: Market price is the bond's present value, which equals the present value of the principal payment plus the present value of the cash interest payments.
中文: 市场价格是债券的现值，等于支付本金的现值加上支付现金利息的现值。
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