IRR與NPV的比較 - 會計

題目:
The net present value (NPV) method and internal rate of return (IRR) model
are used to analyze capital expenditures.The IRR model,as contrasted with the
NPV model
(A)is considered inferior because it fails to caculate compo-unded interest
rate.
(B)is a discounted cash flow model while NPV model is not
(C)almost always gives a different decision than does the NPV method as to
the acceptability of a given proposal
(D)assumes that the rate of return on the reinvestment of the cash proceeds
is at the indicated rate of return of the project analyzed rather than at
the discount rate used
(E)none of the above

答案:(D) 我不太懂這題的觀念,請會的人教教我吧!拜託了~感恩!!

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