# MIRR 函数MIRR function

## 语法Syntax

MIRR(values()、财务_比率reinvest_率)MIRR(values( ), finance_rate, reinvest_rate)

MIRR 函数具有以下命名参数The MIRR function has these named arguments:

PartPart 说明Description
( )values( ) 必需。Required. 用于指定现金流值的双精度数组Array of Double specifying cash flow values. 该数组必须包含至少一个负值（付款）和一个正值（收款）。The array must contain at least one negative value (a payment) and one positive value (a receipt).

reinvest_速率reinvest_rate 必需。Required. 指定由现金再投资所得收益的利率的 Double 值。Double specifying interest rate received on gains from cash reinvestment.

## 备注Remarks

"财务_费率" 和 " reinvest_rate "参数是以十进制值表示的百分比。The finance_rate and reinvest_rate 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解释付款和收款的顺序。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和收款值。Be sure to enter your payment and receipt values in the correct sequence.

## 示例Example

``````Dim LoanAPR, InvAPR, Fmt, RetRate, Msg
Static Values(5) As Double    ' Set up array.
LoanAPR = .1    ' Loan rate.
InvAPR = .12    ' Reinvestment rate.
Fmt = "#0.00"    ' Define money format.
Values(0) = -70000    ' Business start-up costs.
' Positive cash flows reflecting income for four successive years.
Values(1) = 22000 : Values(2) = 25000
Values(3) = 28000 : Values(4) = 31000
RetRate = MIRR(Values(), LoanAPR, InvAPR)    ' Calculate internal rate.
Msg = "The modified internal rate of return for these five cash flows is"
Msg = Msg & Format(Abs(RetRate) * 100, Fmt) & "%."
MsgBox Msg    ' Display internal return rate.

``````