Finance English
Analysis

回収期間とは?

回収期間 The time required for the cumulative cash inflows from an investment to equal the initial outlay, used as a simple capital budgeting metric.

Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework

How is “回収期間” Used in Practice?

回収期間は初期プロジェクトの評価に使われるが、貨幣の時間価値や回収後のキャッシュフローは考慮されない。

Certification Exam Relevance

CFAACCAFRM

Who Needs to Know This Term?

  • Financial Analysts
  • Bankers
  • Traders

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Frequently Asked Questions

回収期間とは?

The time required for the cumulative cash inflows from an investment to equal the initial outlay, used as a simple capital budgeting metric.

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