必要收益率[Required Rate of Return (RRR)]，又叫最低必要报酬率或最低要求的收益率，表示投资者对某资产合理要求的最低收益率。
本文关注的是如何估计出项目的必要收益率。
The main aim of this essay discusses is about how to actually get the hurdle rate.
净现值法是在资本预算最为重要的一种方法，它需要的一个重要输入变量是项目的必要收益率。
NPV is the most important method in capital budgeting, an important input variable it needs is the hurdle rate of a project.
净现值法是资本预算中最为重要的一种方法，它需要的一个重要输入变量是项目的必要收益率。
NPV is the most important method in capital budgeting, and an important input variable it needs is the hurdle rate of a project.
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