accounting rate of return method


accounting rate of return method
 метод нормы прибыли; метод, используемый для предварительной оценки отдачи капитальных вложений, которая рассчитывается делением средней предполагаемой чистой прибыли после налогообложения на среднюю величину вложений в течение оценочного срока полезного использования.

Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". . 2012.

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