Typically the required rate of return is based on projects of equivalent risk.

值得注意的是此要求回报率是建立在与项目风险等同的基础上的。

Term used in investment analysis or capital budgeting that means the required rate of return in a discounted cash flow analysis.

投资分析或资本预算术语，指折现现金流通分析所要求达到的收益率。

This internal rate of return (IRR) for the project is then compared to a minimum required rate of return for projects of similar risk.

然后项目的这一内部收益率(IRR)被与风险相近的项目的最小要求收益率进行比较。

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.

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。

Both projects have the same life, require the same initial outlay, have positive NPVs and have IRRs greater than the required rate of return.

两个项目具有相同的寿命周期，需要相同的原始投资，都有正的净现值，内含报酬率都超过了要求的投资收益率。

If the IRR for the project is greater than the minimum required rate of return, the project has positive net economic benefit for the company. 6

如果项目的IRR比要求的最小收益率大，那么项目对公司就有正的净经济效益。

To use the method, a required rate of return must be defined.

运用这一方法时要明确要求的收益率。

In either case, a formal process is required to ensure the highest rate of return on the investment.

不管对于哪种情况，都需要一个正式的流程，以确保投资的收益最大化。

Risk premium----Additional rate of return required to compensate the owners of capital when the expected and actual returns may differ.

风险差额——当预期和实际回报不同时，必须补偿所有人的一个额外的回报率。

And all of this inflation-required investment will produce no improvement in rate of return.

而且，所有这些通胀要求的投资将无法改善回报率。

Calculator: A financial calculator is required, of a type that can do discounted cash flow and internal rate of return calculations.

计算机：你必须有一部计算机，而且是附计算折现现金流量及内含回报率财务功能的。

The second is to determine the value of an investment by dividing the annual return by the investor's required rate of return.

第二层含义是用投资年回报额除以要求的投资报酬率确定某一投资的价值。

Alternatively, variability in the estimates can be accommodated by increasing the required rate of return for the project in the NPV calculation.

反过来说，评估中的可变性可通过增加NPV中项目的要求汇报率来调整。

Some attention should be given to choosing the required rate of return to make sure that it adequately accounts for the risk of the project.

我们应该慎重选择这个要求回报率 以此确保充分考虑这个项目的风险。

where the "end of the project" is really the lifespan of the solution and r is the discount rate, or required rate of return, of the project.

“项目的末尾”的确是这个解决方案预期生命的最后阶段，r代表贴现率，或者这个项目的要求回报率。

Thus, if the NPV is greater than zero, then the IRR is also greater than the required rate of return.

净现值法是绝对数衡量项目的收益能力，而内含报酬率法是用相对数。