accounting rate of return

基本解释

Cash flow can be determined by adjusting the accounting rate of return.
现金流量可以通过会计收益来调整确定。
Unlike the payback period, the accounting rate of return does consider a project's profitability; like the payback period, it ignores the time value of money.
和回收期不同，会计收益率考虑了投资的盈利能力，和回收期相同的是，会计收益率也没有考虑货币时间价值。
The stock market can reflect the informative direction of accounting earnings generally, because the higher P/E means the increasing rate of earings return in the future.
股票市场能正确反映会计盈余信息的方向，即：市盈率高则未来盈利增长率高。