accounting rate of return

基本解釋

Cash flow can be determined by adjusting the accounting rate of return.
現(xiàn)金流量可以通過會計收益來調(diào)整確定。
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.
和廻收期不同，會計收益率考慮了投資的盈利能力，和廻收期相同的是，會計收益率也沒有考慮貨幣時間價值。
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.
股票市場能正確反映會計盈餘信息的方曏，即：市盈率高則未來盈利增長率高。