book rate of return

简明释义

帐面报酬率，帐面收益率

英英释义

例句

1.The investor was pleased to see the book rate of return 账面收益率 on his portfolio increasing over the year.

投资者很高兴看到他的投资组合的账面收益率在一年中有所增加。

2.The book rate of return 账面收益率 for last quarter was significantly higher than expected.

上个季度的账面收益率远高于预期。

3.A negative book rate of return 账面收益率 can indicate poor investment choices.

负的账面收益率可能表明投资选择不佳。

4.Investors often compare the book rate of return 账面收益率 of different assets to make informed decisions.

投资者通常比较不同资产的账面收益率以做出明智的决策。

5.When assessing the performance of mutual funds, it's important to consider the book rate of return 账面收益率 as a key metric.

在评估共同基金的表现时，考虑账面收益率作为一个关键指标是很重要的。

作文

In the world of finance and investment, understanding various metrics is crucial for making informed decisions. One such metric is the book rate of return, which plays a significant role in evaluating the performance of an investment. The book rate of return refers to the return on an investment based on its book value rather than its market value. This means that it is calculated using the original cost of the investment or the value recorded on the balance sheet, rather than the current market price. This distinction is important because it provides a different perspective on an investment's performance, especially in volatile markets.The book rate of return is particularly useful for long-term investors who are more interested in the fundamental value of their investments rather than short-term fluctuations in market prices. For instance, if an investor purchases a stock for $100 and holds it for several years, the book rate of return would be calculated based on the initial $100 investment. If the company pays dividends, these would also be included in the calculation, providing a clearer picture of the overall return.One of the advantages of using the book rate of return is that it can help investors assess the performance of their investments without the noise created by market volatility. Market prices can be influenced by a variety of factors, including economic data, investor sentiment, and geopolitical events. By focusing on the book value, investors can make more rational decisions based on the underlying fundamentals of their investments.However, there are limitations to relying solely on the book rate of return. For one, it does not account for changes in market conditions or the opportunity cost of capital. An investment may have a high book rate of return, but if the market offers better opportunities, the investor might be better off reallocating their resources elsewhere. Additionally, the book rate of return does not reflect the liquidity of an asset. An investment that looks good on paper may not be easily sellable at the desired price, which can affect the actual returns realized by the investor.To illustrate the concept further, consider a real estate investment. If an investor buys a property for $200,000 and spends $50,000 on renovations, the total book value of the investment is $250,000. If the property generates rental income of $30,000 per year, the book rate of return can be calculated based on the book value. In this scenario, the book rate of return would provide insight into how well the investment is performing relative to its costs, allowing the investor to evaluate whether to hold onto the property or sell it.In conclusion, the book rate of return is a valuable metric for investors seeking to understand the performance of their investments from a fundamental perspective. While it has its limitations, it offers a unique lens through which to view returns, especially in the context of long-term investing. By incorporating the book rate of return into their analysis, investors can make more informed decisions that align with their financial goals and risk tolerance.

在金融和投资的世界里，理解各种指标对于做出明智的决策至关重要。其中一个指标是账面回报率，它在评估投资表现中发挥着重要作用。账面回报率是指基于投资的账面价值而非市场价值计算的回报。这意味着它是根据投资的原始成本或资产负债表上记录的价值来计算的，而不是当前的市场价格。这一区别非常重要，因为它提供了对投资表现的不同视角，尤其是在波动的市场中。账面回报率对长期投资者特别有用，他们更关心投资的基本价值，而非短期市场价格的波动。例如，如果一位投资者以100美元的价格购买了一只股票并持有多年，则账面回报率将基于最初的100美元投资进行计算。如果公司支付股息，这些也将被包含在计算中，从而提供对整体回报的更清晰的了解。使用账面回报率的一个优点是，它可以帮助投资者在不受市场波动噪声影响的情况下评估投资的表现。市场价格可能受到多种因素的影响，包括经济数据、投资者情绪和地缘政治事件。通过关注账面价值，投资者可以基于投资的基本面做出更理性的决策。然而，仅仅依赖账面回报率也有其局限性。首先，它没有考虑市场条件的变化或资本的机会成本。一项投资可能具有高账面回报率，但如果市场提供更好的机会，投资者可能更好地将资源重新分配到其他地方。此外，账面回报率并未反映资产的流动性。一项在账面上看起来不错的投资可能无法在所需价格下轻易出售，这会影响投资者实际实现的回报。为了进一步说明这一概念，考虑一下房地产投资。如果一位投资者以200,000美元的价格购买一处物业，并花费50,000美元进行装修，则该投资的总账面价值为250,000美元。如果该物业每年产生30,000美元的租金收入，则可以根据账面价值计算账面回报率。在这种情况下，账面回报率将提供有关投资相对于其成本的表现的见解，使投资者能够评估是保留该物业还是出售它。总之，账面回报率是一个有价值的指标，帮助投资者从基本面角度理解其投资的表现。虽然它有其局限性，但它提供了一种独特的视角，通过这种视角可以查看回报，尤其是在长期投资的背景下。通过将账面回报率纳入分析，投资者可以做出更明智的决策，这些决策与他们的财务目标和风险承受能力相一致。