accounting rate of return

英 [əˈkaʊntɪŋ reɪt ɒv rɪˈtɜːn]

美 [əˈkaʊntɪŋ reɪt əv rɪˈtɜːrn]

会计报酬（收益）率

Non-discounting methods includes payback period and accounting rate of return.
非折现的方法有回收期法和会计收益率法。
Unlike the payback period, the accounting rate of return does consider a project's profitability; like the payback period, it ignores the time value of money.
和回收期不同，会计收益率考虑了投资的盈利能力，和回收期相同的是，会计收益率也没有考虑货币时间价值。
The accounting rate of return is the second commonly used non-discounting model.
被广泛应用的第二种非折现方法是会计收益率法。
The accounting rate of return is calculated by dividing the average annual profits from a project into the average investment cost.
资本未平均化的利润率用平均投资成本去除平均年利润即可计算出会计收益率。
The stock market can reflect the informative direction of accounting earnings generally, because the higher P/ E means the increasing rate of earings return in the future.
股票市场能正确反映会计盈余信息的方向，即：市盈率高则未来盈利增长率高。
Cash flow can be determined by adjusting the accounting rate of return.
现金流量可以通过会计收益来调整确定。