So this chapter’s first task is to defineand explain net present value, rate of return, and opportunity cost of capital.

因此本章的第一个任务就是定义和解释净现值、回报率和资本的机会成本。

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The reason internal rate of return calculations remain popular, despite their overwhelming disadvantages, is that they do not require you to specify the cost of capital or alternative rate of return.

尽管存在无法弥补的缺陷，但内部回报率仍然盛行的原因在于，它们不要求你明确说明资金成本或另类回报率。

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This rate of return is often referred to asthe discount rate, hurdle rate, or opportunity cost of capital.

这个回报率通常指贴现因子、最低预期资本收益率或者资本的机会成本。

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If a firm can deploy the incremental dollar of cash flow at a rate of return greater than its cost of capital, it should pursue acquisitions or internal capital projects, as these methods will be the fastest way to build shareholder value.

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Stripped to its bones the idea is that there is a natural rate of return to capital.

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In theory, the resulting efficiencies should mean that Germany could raise its poor average rate of return on invested capital.

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