银行贴现收益率 Bank Discount Yield
未贴现净收益成本比率 undiscounted net benefit cost ratio
贴现率与收益率 Discount Rate and Yield Rate
这个回报率通常指贴现因子、最低预期资本收益率或者资本的机会成本。
This rate of return is often referred to asthe discount rate, hurdle rate, or opportunity cost of capital.
通常的理由是基于一个折现现金流量模型；较低的债券收益率意味着降低贴现率，从而提高股票的现值。
The reasoning is usually based on a discounted-cashflow model; a lower bond yield means a lower discount rate and thus a higher present value for shares.
该例中，我们倾向选择哪个项目取决于贴现率，而不是内部收益率。
The preferred project in this case depends on the discount rate, not the IRR.
应用推荐