要求報酬率
hurdle rate
指現金流量分析法中的要求報酬率，用以評估投資計劃書的資本預算；若預期報酬率低於要求報酬率，則放棄該投資計劃。
It means cash flow analysis of the requirements of return on capital investment budget to assess the plan; if the expected rate of return below the required rate of return, then give up the investment plan.