必要报酬率(Required Return)：是指准确反映期望未来现金流量风险的报酬。
资本成本是投资者要求的必要报酬率，是现代财务理论中极其重要的一个概念。
Cost of capital is the investor's required rate of return, it's a very important concept in the modern financial theory.
净现值法是项目投资决策的常用方法之一，它是经济决策中的一动态指标，需要一个重要的输入变量即方案的必要报酬率。
It is a dynamic index in economic decision and requires an important input variable which is the necessary guerdon rate of project.
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