工程管理专业英语讲述.pptVIP

1. A profit measure is defined as an indicator of the desirability of a project from the standpoint of a decision maker. 利润指标是帮助决策者判断一个投资项目前景的指示器。 2. A profit measure may or may not be used as the basis for project selection. 利润指标也可以作为选择备选方案的基准。 * 3. Since various profit measures are used by decision makers for different purposes, the advantages and restrictions for using these profit measures should be fully understood. 由于不同的利润指标被决策者用作各种不同的用途，所以，这些指标的优势和限制我们必须深入的理解。 4. There are several profit measures that are commonly used by decision makers in both private corporations and public agencies. 目前，有很多种投资收益估算方法被私人企业和公共事业部门的决策者使用. * 5. Each of these measures is intended to be an indicator of profit or net benefit for a project under consideration. 每一种指标都可以被用作一个备选方案的利润或净收益的测试剂。 6. Some of these measures indicate the size of the profit at a specific point in time; others give the rate of return per period when the capital is in use or when reinvestments of the early profits are also included. 某些测度表示某具体时点的利润是多少，而另外一些则是某时间段内投入资本或追加投资的收益率。 7. If a decision maker understands clearly the meaning of the various profit measures for a given project, there is no reason why one cannot use all of them for the restrictive purposes for which they are appropriate.. 如果给出一个项目，决策者能够清晰地理解每一种指标的意义，那么他就可以根据每种指标的限制条件在所有可行方案中挑选合适的指标。  * 8. With the availability of computer based analysis and commercial software, it takes only a few seconds to compute these profit measures. However, it is important to define these measures precisely: 在计算机技术和商业软件的支持下，投资利润指标有时只需几秒的时间就完成了，尽管如此，我们还是必须给每种指标下精确的定义。 1. Net Future Value and Net Present Value. 净终值和净现值 9. When an organization makes an investment, the decision maker looks forward to the gain over a planning horizon, against what might be gained if the money were invested elsewhere. 当一个组织投资一个项目时，决策者在规划周期很想知道这个项目的收益，这个收益至少要能大于或等于把钱投到其他项目得到的收益。 * 10. A minimum attractive rate of return (MARR) is adopted to reflect this opportunity cost of capital. 最低收益率