①foreign exchange rate:外汇汇率，是针对同一价值而言各国货币等价价额的比照，即According to International Exchange Rate Law, an international exchange rate, also known as a foreign exchange (FX) rate, is the price of one country's currency in terms of another country's currency.

②pricing rate：定价率，在商事合同中常常出现该术语，作为借款/贷款的利率，即the per annum percentage rate for determination of the Price Differential/ the per annum percentage rate agreed to by Seller and the Participating Funds for a repurchase transaction，一般以LIBOR为标准（LIBOR是伦敦同业拆借利率，指伦敦的一流银行之间短期资金借贷的利率，常作为商业贷款、抵押、发行债务利率的基准）

③accounting rate: 会计收益率，常见于ARR(accounting rate of return),反映投资或资产的预期回报率与初始投资成本（注意这里是初始投资而非年均投资）的百分比,即a formula that reflects the percentage rate of return expected on an investment, or asset, compared to the initial investment's cost. 若要快速计算投资的盈利能力，会计收益率是一个很有用的资本预算指标。

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