If the discount rate is stated in nominal terms, then consistency requires that cash flows be estimated in nominal terms, taking account of trends in selling price, labor and materials cost, etc.

• 如果贴现率以名义方式表述，那么一致性就要求在考虑了销售价格、人力和材料成本等的（变动）趋势的情况下，现金流（也）以名义方式估计。