accounting rate share的用法和样例：
- Cash flow can be determined by adjusting the accounting rate of return.
- Non-discounting methods includes payback period and accounting rate of return.
- Accounting rate of interest - ARI: Discount rate used to convert future values of benefits and costs into equivalent present values.
- The accounting rate of return is calculated by dividing the average annual profits from a project into the average investment cost.
- Shadow rate of interest Rate of interest used as te discount rate in project analysis. Include consumption rate of interest and accounting rate of interest.