单选题
Which of the following statements is least accurate?
A、
The IRR can be positive even if the NPV is negative.
B、
The NPV will be positive if the IRR is less than the cost of capital.
C、
When the IRR is equal to the cost of capital, the NPV will he zero.
【正确答案】
B
【答案解析】
[解析] IRR还可以定义为使投资项目的净现值等于零的回报率,从而IRR可以通过以下公式求得:
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