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ACCA F2-每日一題30

高頓網(wǎng)校2014-12-31 14:48Judy
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　　【考點】 Project appraisal – IRR

　　【Q】

　　Which of the following accurately defines the internal rate of return (IRR) ?

　　A. The average annual profit from an investment expressed as a percentage of the investment sum

　　B. The discount rate (%) at which the net present value of the cash flows from an investment is zero

　　C. The net present value of the cash flows from an investment discounted at the required rate of return

　　D. The rate (%) at which discounted net profits from an investment are zero

　　【A】

　　各位童鞋，這道題的考點就是IRR的定義。所以，正確答案就是B的。注意哦，一定不要看錯了，不是D的。我們說在project appraisal 這章，都是在考慮Cash flow，而不是profit滴。。。

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