simple rate of return

simple rate of return　简单收益率　

1.straight-line’method of estimating average returns from an investment，it uses accrual based financial statements instead of compounded or discounted cash flows.Also called book value method，financial statement method，or accounting rate of return.2.ratio that expresses the earnings before interest and taxes[EBIT]as a percentage of the capital employed at the end of an accounting period.