要求报酬率是指企业期望投资项目获取的最低报酬率。
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.
而权益资本成本是普通股股东要求的预期报酬率。
And the cost of equity capital is the minimum rate of return the request to common stock shareholders.
显然，内含报酬率在6%与7%之间，已大大超出了要求的收益率，因此不必进行准确的计算。
Obviously, the IRR is between 6% and 7%. Because the IRR is far in excess of the required rate of return, an accurate calculation is unnecessary.
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