问题如下：
Two analysts are discussing basic financial concepts regarding the project evaluation methods. Matt argues that the NPV and IRR methods agree on project ranking for mutually exclusive projects. Jones states that a project which meets a corporation`s acceptable payback period necessarily has a positive NPV.
How many statements is correct?
选项：
A. None.
B. One.
C. Two.
解释：
A is correct.
考点：Common Capital Budgeting Pitfalls
解析：对于互斥项目，NPV法和IRR法不一定会提供相同的投资项目决策排序，当两种方法得到不同结果时，我们应该以NPV法为准。回收期较短的项目，其NPV不一定为正。所以两句话的表述都是错误的。
我对第二问有点问题 下面很多回答是回收期短 不代表NPV会大于零，但是我英文不太好 请问题目中哪边的意思是代表回收期短呢
