IRR 内部回报率/内部收益率
来源: 正保会计网校
2010-03-25
普通
IRR 内部回报率/内部收益率
英文Internal Rate of Return的缩写,是一种量度投资报酬的指标,而这种投资系将现金流量规模和时机考虑在内。内部回报率的计算公式在结构上与计算债券到期收益率的公式相同,因为它不仅反映了总报酬,还考虑了实现报酬的速度。有时被称为“年率化回报率”。
Abbreviation of internal rate of return. A measure of return on an investment that takes both the size and timing of cash flows into account. The formula is identical with that of bonds return rate at maturity for it reflects not only the total remuneration but also the rate at which the remuneration is actualized. Also known as annual rate type of return rate.
【我要纠错】 责任编辑:zoe