[, ] ( NPV) () the value of income from an investment calculated by taking the present value of money which will be received ( cash inflow) minus the present value of money which will be paid out ( cash outflow)净现值ⓘ If the NPV of an investment is positive it should be accepted; if it is negative it should be rejected.如果一项投资的净现值为正数，则投资可行；如果为负数，则投资不可行。➡discounted cash flow