1. 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。
2. However, this method has two shortcomings: (1) it ignores the time value of money and (2) it ignores the performance of the investments beyond the payback period. 然而，这一方法有两个缺点：（1）它忽略了货币时间价值（2）它忽略了项目回收期以后的经营业绩。
3. "The scheme is in its early stages but represents great value for us –the incentives cost a few hundred pounds and the payback is usually 10 to 15 times that, " he says. “该计划目前尚处于初期阶段，但给我们创造了极大的价值——激励措施可能只需花费几百英镑，但回报通常是这笔金额的10倍到15倍，”他表示。
英英解释
n.
1. financial return or reward (especially returns equal to the initial investment)
2. the act of taking revenge (harming someone in retaliation for something harmful that they have done)
