(accounting rate of return) : 1) , ; 2) -; 3) . , .
( ), .
. , () .
.
, .. .
.
, . 7.1.
1. :
= = , .
. . , , 1000 . ., , 1000/4 = 250. 500 + 400 + 300 + 100 = 1300. 1300/4 = 325. 75 (325 - 250).
2. . , 0 1000 . . 4 . ( + )/2. , . 500 (1000 + 0)/2). , , . , ( - ) / 2.
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3. , k = 75/500 = 15%. 15%, .
, , , .. . - , . , . . (. 7.2) , .
2,33 , 3,33 . (20%), .
, .
, -, , , -, .