贴现回收期是指考虑货币时间价值后以项目的净收益来抵偿项目全部投资所需要的时间。贴现回收期可以衡量项目收回初始投资速度的快慢,是投资者决策的重要依据之一。由于手工计算贴现回收期较为繁琐,本文举例介绍一种利用EXCEL表中净现值函数功能计算贴现回收期的方法。例:某企 Discounted payback period refers to the time value of money after considering the project’s net income to offset the project all the time required for investment. Discounted payback period can measure the speed of the project to recover the initial investment speed, is one of the important basis for investor decision-making. Due to the manual calculation of discounted payback period is more complicated, this article gives an example to introduce a method of using the net present value function in EXCEL table to calculate the discount payback period. Example: a business