单选题 A company has three mutually exclusive capital projects with varying levels of risk and an analyst gathers the following information:
Project 1 Project 2 Project 3
Internal rate of return 19% 22% 21%
Profitability index 4.7 3.3 3.5
Payback period (years) 1.2 0.9 1.0
The most appropriate investment decision is to invest in:
A. Project 1.
B. Project 2.
C. Project 3.

【正确答案】 A
【答案解析】[解析] PI =1+NPV/CF0。互斥项目应选净现值(NPV)最高的那个项目,依据NPV与获利能力指数(PI)所作的判断其结果是一样的,所以应该选PI最高的那个。