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title="2025年考前面授【大咖密押集訓營】上線"><img src="/upload/resources/image/2025/07/10/602038.png" alt="2025年考前面授【大咖密押集訓營】上線" class="banner"></a>   <div id="a0lmosil" class="news_mian"> <h1><span id="ycTitle"></span>關于項目財務內部收益的說法，正確的有（?。?/h1> <div id="a0lmosil" class="mark"> <div id="a0lmosil" class="lTxt"> <span id="a0lmosil" class="time">2019-05-15 14:16</span> <span id="a0lmosil" class="source">來源：<a href="http://www.accreditedmedicalassistantprograms.com" title="建設工程教育網">建設工程教育網</a></span> </div> <a href="javascript:void(0);" target="_self" class="collection li-an"></a> <a href="javascript:void(0);" target="_self" class="print" onclick="javascript:window.print()">打印</a> <div id="a0lmosil" class="font_size">字體：<a href="javascript:void(0);" target="_self" class="big">大</a><a href="javascript:void(0);" target="_self" class="small">小</a></div> </div> </div>   <div id="a0lmosil" class="news_con"> <div id="a0lmosil" class="jxbox clearfix"> <p>　　【多選題】</p> <p>　　關于項目財務內部收益的說法，正確的有（?。?/p> <p>　　A.內部收益率不是初始投資在整個計算期內的盈利率</p> <p>　　B.計算內部收益率需要事先確定基準收益率</p> <p>　　C.內部收益率是使項目財務凈現(xiàn)值為零的收益率</p> <p>　　D.內部收益率的評價準則是IRR≥0時方案可行</p> <p>　　E.內部收益率是項目初始投資在壽命期內的收益率</p> <div></div> <div id="a0lmosil" class="jx"> <div id="a0lmosil" class="jhan"><span id="a0lmosil" class="jhan-han">查看答案解析</span></div> <div id="a0lmosil" class="jtxt"> <p>　　【正確答案】 AC</p> <p>　　【答案解析】本題考查的是內部收益率。選項B錯誤，內部收益率的計算不需要確定基準收益率；選項D錯誤，內部收益率的評價準則是IRR≥ic時方案可行；選項E錯誤，內部收益率容易被人誤解為是項目初期投資的收益率。事實上，內部收益率的經濟含義是投資方案占用的尚未回收資金的獲利能力，它取決于項目內部。參見教材P176.</p> </div> </div><div id="a0lmosil" class="editor" style="display: none;"><a href="http://www.accreditedmedicalassistantprograms.com/jiucuo/" target="_blank" class="jc-an fl">糾錯</a><span id="a0lmosil" class="fl">責任編輯：瑩</span></div> <div style="text-align: right;" id="ycFoot"></div> </div> </div>   <div id="a0lmosil" class="share new-share clearfix"> <div id="a0lmosil" class="info-share-new fl"> <div id="a0lmosil" class="snltxt fl">分享到：</div> <div id="a0lmosil" class="fl" 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