In general, your PC's sound card (and its controlling software) will determine what it can connect to.
Even the most basic PC would have stereo analog output via the typical green 1/8" connector or a headphone jack that easily adapts to RCA pair for REAL audio connection. Any Line Level input EXCEPT PHONO would accept the PC's output. The output level would be controlled by the sound card software and settings.
More-advanced sound cards would have similar adaptable 5.1 or 7.1 (paired) analog outputs and / or digital audio outputs that conform to the s/pdif or Dolby Digital standards.
A digital-capable receiver would accept 44.1 kHz for normal CD or DTS sources. Some diddling with the output sampling frequency might allow digital multichannel audio to be decoded by the receiver.
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