return rate的用法和樣例：
例句
- Where the capital charges is the minimum acceptable rate of return.
這裡的資金成本是指最低必要的投資報酬率。 - Accordingly, when one uses the rate of return to assess the fund performance, the risks that investors may assume should be considered for a justifiable comparing basis.
然而，報酬率的高低往往是伴隨著風險程度而來，故以報酬率衡量基金績效時，應考慮投資者本身承擔的風險，才能具備客觀之比較基準。
