Financial.MIRR(Double[], Double, Double) 方法
定义
返回一个值,该值指定一系列定期现金流(支出和收入)修改后的内部收益率。Returns a value specifying the modified internal rate of return for a series of periodic cash flows (payments and receipts).
public:
static double MIRR(cli::array <double> ^ % ValueArray, double FinanceRate, double ReinvestRate);
public static double MIRR (ref double[] ValueArray, double FinanceRate, double ReinvestRate);
static member MIRR : Double[] * double * double -> double
Public Function MIRR (ByRef ValueArray As Double(), FinanceRate As Double, ReinvestRate As Double) As Double
参数
- ValueArray
- Double[]
必需。Required. 指定现金流值的 Double 数组。Array of Double specifying cash-flow values. 该数组必须至少包含一个负值(支出)和一个正值(收入)。The array must contain at least one negative value (a payment) and one positive value (a receipt).
- FinanceRate
- Double
必需。Required. 作为财务费用支付的利率。The interest rate paid as the cost of financing.
- ReinvestRate
- Double
必需。Required. 现金再投资收益中的所得利率。The interest rate received on gains from cash reinvestment.
返回
一系列定期现金流(支出和收入)修改后的内部收益率。The modified internal rate of return for a series of periodic cash flows (payments and receipts).
例外
ValueArray 的秩不等于 1,FinanceRate = -1,或 ReinvestRate = -1Rank of ValueArray does not equal 1, FinanceRate = -1, or ReinvestRate = -1
出现被零除。Division by zero has occurred.
示例
此示例使用 MIRR 函数来返回数组中包含的一系列现金流的修改后的内部收益率 Values() 。This example uses the MIRR function to return the modified internal rate of return for a series of cash flows contained in the array Values(). LoanAPR 表示融资利息,并 InvAPR 表示在利息重新投资上收到的利率。LoanAPR represents the financing interest, and InvAPR represents the interest rate received on reinvestment.
' Define money format.
Dim MoneyFmt As String = "###,##0.00"
' Define percentage format.
Dim PercentFmt As String = "#0.00"
Dim values(4) As Double
' Business start-up costs.
values(0) = -70000
' Positive cash flows reflecting income for four successive years.
values(1) = 22000
values(2) = 25000
values(3) = 28000
values(4) = 31000
' Use the MIRR function to calculate the internal return rate.
' Set the loan rate.
Dim LoanAPR As Double = 0.1
' Set the reinvestment rate.
Dim InvAPR As Double = 0.12
' Calculate internal rate.
Dim RetRate As Double = MIRR(values, LoanAPR, InvAPR)
' Display internal return rate.
MsgBox("The modified internal rate of return for these cash flows is " &
Format(Math.Abs(RetRate) * 100, CStr(PercentFmt)) & "%.")
注解
修改后的内部报酬率是指在支付和收入按不同费率计算时的内部收益率。The modified internal rate of return is the internal rate of return when payments and receipts are financed at different rates. 该 MIRR 函数将考虑投资的成本 (FinanceRate) ,以及在现金 () 利息重新投资上收到的利率 ReinvestRate 。The MIRR function takes into account both the cost of the investment (FinanceRate) and the interest rate received on reinvestment of cash (ReinvestRate).
FinanceRate和 ReinvestRate 参数是以十进制值表示的百分比。The FinanceRate and ReinvestRate arguments are percentages expressed as decimal values. 例如,12% 表示为0.12。For example, 12 percent is expressed as 0.12.
MIRR函数使用数组中值的顺序来解释付款和收入的顺序。The MIRR function uses the order of values within the array to interpret the order of payments and receipts. 请确保按正确的顺序输入付款值和接收值。Be sure to enter your payment and receipt values in the correct sequence.