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 . �ͻ����ڲ�ͬ����������ʿ�����Ͷ�ʵ�ӯ���������ͻ�������ͬ���ǣ����������Ҳû�п��ǻ���ʱ���ֵ��
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. Ȼ������һ����������ȱ�㣺��1���������˻���ʱ���ֵ��2������������Ŀ�������Ժ�ľ�Ӫҵ����
3. "The scheme is in its early stages but represents great value for us �Cthe incentives cost a few hundred pounds and the payback is usually 10 to 15 times that, " he says. ���üƻ�Ŀǰ�д��ڳ��ڽΣ��������Ǵ����˼���ļ�ֵ����������ʩ����ֻ�軨�Ѽ���Ӣ�������ر�ͨ������ʽ���10����15����������ʾ��
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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)
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