| 单词 | accounting rate of return |
| 释义 | accounting rate of return = ARR An accounting ratio that expresses the profit of an organization before interest and taxation, usually for a year, as a percentage of the capital employed at the end of the period. Variants of the measure include using profit after interest and taxation, equity capital employed, and the average of opening and closing capital employed for the period. A variation of this measure can be used to forecast return on an investment project although discounted cash flow measures are acknowledged to be superior for this purpose. |
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