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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Accounting rate of return ： ウィキペディア英語版 Accounting rate of return Accounting rate of return, also known as the Average rate of return, or ARR is a financial ratio used in capital budgeting. 〔(Accounting Rate of Return - ARR )〕 The ratio does not take into account the concept of time value of money. ARR calculates the return, generated from net income of the proposed capital investment. The ARR is a percentage return. Say, if ARR = 7%, then it means that the project is expected to earn seven cents out of each dollar invested (yearly). If the ARR is equal to or greater than the required rate of return, the project is acceptable. If it is less than the desired rate, it should be rejected. When comparing investments, the higher the ARR, the more attractive the investment.〔(Chapter 19 Accounting Rate of Return )〕 Over one-half of large firms calculate ARR when appraising projects. 〔Arnold, G. (2007). Essentials of corporate financial management. London: Pearson Education, Ltd.〕 ==Basic formulas== : $\backslash text\; =\; \backslash frac\}$ where: : $\backslash text\; =\; \backslash frac\}$ : $\backslash mbox\; =\; \backslash over\; \backslash mbox\}$ : $\backslash mbox\; =\; \}$ 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Accounting rate of return」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.