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target="_blank" title="咨詢工程師輔導(dǎo)課程"><img src="/upload/resources/image/2024/06/21/594754.png" alt="咨詢工程師輔導(dǎo)課程" class="banner"></a>   <div id="a0lmosil" class="news_mian"> <h1>某常規(guī)投資項(xiàng)目，當(dāng)折現(xiàn)率為8%時(shí)，財(cái)務(wù)凈現(xiàn)值為320萬(wàn)元：當(dāng)折現(xiàn)率為10%時(shí)，財(cái)務(wù)凈現(xiàn)值為-160萬(wàn)元。己知該行業(yè)財(cái)務(wù)基準(zhǔn)收益率ic為12%.關(guān)于該項(xiàng)目?jī)?nèi)部收益率IRR的說(shuō)法，正確的是（?。?/h1> <div id="a0lmosil" class="mark"> <div id="a0lmosil" class="lTxt"> <span id="a0lmosil" class="time">2019-12-26 14:39</span> <span id="a0lmosil" class="source">來(lái)源：<a href="http://www.accreditedmedicalassistantprograms.com" title="建設(shè)工程教育網(wǎng)">建設(shè)工程教育網(wǎng)</a></span> </div> <a href="javascript:void(0);" target="_self" class="collection li-an"></a> <a href="javascript:void(0);" target="_self" class="print" onclick="javascript:window.print()">打印</a> <div id="a0lmosil" class="font_size">字體：<a href="javascript:void(0);" target="_self" class="big">大</a><a href="javascript:void(0);" target="_self" class="small">小</a></div> </div> </div>   <div id="a0lmosil" class="news_con"> <div id="a0lmosil" class="jxbox clearfix"> <p style="text-align: left;">　　某常規(guī)投資項(xiàng)目，當(dāng)折現(xiàn)率為8%時(shí)，財(cái)務(wù)凈現(xiàn)值為320萬(wàn)元：當(dāng)折現(xiàn)率為10%時(shí)，財(cái)務(wù)凈現(xiàn)值為-160萬(wàn)元。己知該行業(yè)財(cái)務(wù)基準(zhǔn)收益率ic為12%.關(guān)于該項(xiàng)目?jī)?nèi)部收益率IRR的說(shuō)法，正確的是（?。?/p><p style="text-align: left;">　　A、可推斷IRR＞ic ，說(shuō)明項(xiàng)目可行</p><p style="text-align: left;">　　B、可推斷IRR＜ic，說(shuō)明項(xiàng)目不可行</p><p style="text-align: left;">　　C、無(wú)法推斷IRR大小，是否可行需要進(jìn)一步判斷</p><p style="text-align: left;">　　D、IRR的大小自主決定</p><p style="text-align: left;">　　【正確答案】B</p><p style="text-align: left;">　　【答案解析】本題考查的是獨(dú)立型方案的經(jīng)濟(jì)比選。內(nèi)部收益率在8～10%之間，小于行業(yè)基準(zhǔn)收益率12%，項(xiàng)目不可行。參見教材P254.</p><p></p> </div> </div>   <div id="a0lmosil" class="share new-share clearfix"> <div id="a0lmosil" class="info-share-new fl"> <div id="a0lmosil" 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