单选题 Which of the following statements least accurately describes the IRR and NPV methods?

A、 The discount rate that gives an investment an NPV of zero is the investment"s IRR.
B、 If the IRR and NPV methods give conflicting decisions for mutually exclusive projects, the IRR decision should be used to select the project.
C、 The NPV method assumes that a project"s cash flows will be reinvested at the cost of capital, while the IRR method assumes they will be reinvested at the IRR.

【正确答案】 B

【答案解析】[解析] 由公式