| 关于用逐次测试法求内含报酬率的改进设想 |
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| 引用本文： | 游玲杰.关于用逐次测试法求内含报酬率的改进设想[J].徐州师范大学学报(自然科学版),1996(2). |
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| 作者姓名： | 游玲杰 |
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| 作者单位： | 连云港市电大 |
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| 摘 要： | 针对管理会计教材中用逐次测试法求内含报酬率时在方法上的许多不足之处，提出了改进措施，给出了统一的求解逼近公式，并建立了衡量逼近精度的误差控制表达式．用改进的方法求内含报酬率，操作简便，收敛加快．
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| 关 键 词： | 折现率，内含报酬率，净现值，现金净流量 |
A Tentative Idea about Improving Trial and Error Method in Seeking Internal Rate of Return |
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| You Lingjie.A Tentative Idea about Improving Trial and Error Method in Seeking Internal Rate of Return[J].Journal of Xuzhou Normal University(Natural Science Edition),1996(2). |
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| Authors: | You Lingjie |
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| Abstract: | This paper aims at some shortcomings of the trial and error method in seeking Internal Rate Return(IRR) in the current teaching material of Managerial Accounting,originally puts forward an effective improvement measure and a formula to judge the error limit of the gained value relativing to the accurate value of IRR. The mentioned measure and formula can simplify the working process and quicken the convergency. |
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| Keywords: | Conversion rate for present value Internal Rate of Return(IRR) net present value net cash flow |
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