单选题 An analyst does research about internal rate of return and gathers the information about several venture capital projects. If the analyst decreases the hurdle rate for a venture capital project, the project's internal rate of return most likely:
A. decreases.
B. remains the same.
C. increases.

【正确答案】 B
【答案解析】[解析] 门槛收益率(hurdle rate)=资本机会成本(opportunity cost of capital),如果分析师降低项目的折现率,并不会改变该项目内部收益率,但会增加该项目的净现值。