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扑扑扑 · 2020年10月27日

问一道题:NO.PZ2016091001000004

问题如下:

Which of the following statements regarding IRR and NPV is most accurate when company compares projects?

选项:

A.

If the required rate of return is less than IRR, the project can definitely be accepted.

B.

When evaluating independent and mutually exclusive projects, the NPV method is more accurate.

C.

The NPV method and IRR method are in a equivalance relation.

解释:

B is correct.

The IRR method can not reflect the project earning accurately. When IRR>0, the project may have a negative NPV. Meanwhile, the IRR can't reflect the scale of the project. Compared with IRR method, the NPV method is more accurate. When NPV>0, the project can be accepted.

A为什么错了?B选项为什么强调那两种情况?C啥意思?

1 个答案

王琛_品职助教 · 2020年10月28日

  • A 选项,请参考:https://class.pzacademy.com/qa/19025
  • B 选项,不强调也是可以的,不影响结论
  • C 选项,说 NPV 和 IRR 是等价关系,不对,这是两个概念,不等价