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href="http://www.accreditedmedicalassistantprograms.com" title="建設工程教育網(wǎng)">建設工程教育網(wǎng)</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> 　　單選題 </p> <p> 　　關于內部收益率的說法，正確的是（?。?。 </p> <p> 　　A、內部收益率的經(jīng)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 </p> <p> 　　B、對于具有常規(guī)現(xiàn)金流量的方案來說，其內部收益率往往不是唯一的 </p> <p> 　　C、內部收益率適用于只有現(xiàn)金流入或流出的項目 </p> <p> 　　D、采用線性內插法計算IRR只適用于具有非常規(guī)現(xiàn)金流量的投資方案 </p> <script type="text/javascript"> function display(id){ var traget=document.getElementById(id); if(traget.style.display=="none"){ traget.style.display=""; }else{ traget.style.display="none"; } } </script> <p>　　<input onclick="display('menu')" type="button" value="查看/隱藏答案" /></p> <form> </form> <div class="a0lmosil" id="menu" style="DISPLAY: none"> <p> 　　【正確答案】 A </p> <p> 　　【答案解析】本題考查的是建設方案的經(jīng)濟比選方法。對于具有非常規(guī)現(xiàn)金流量的方案來說，其內部收益率往往不是唯一的；內部收益率不適用于只有現(xiàn)金流入或流出的項目；采用線性內插法計算IRR只適用于具有常規(guī)現(xiàn)金流量的投資方案。故選項B、C、D錯誤。參見教材P255-256. </p> </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" id="share-2020" data-sites="wechat, qzone, weibo, qq"></div> </div> <div id="a0lmosil" class="jc fr">責任編輯：水冰月</div> </div>   <a href="http://www.accreditedmedicalassistantprograms.com/zaojia/remen/ha20250807111712.shtml" target="_blank" title="刷題寶"><img src="/upload/resources/image/2025/08/07/602921.png" alt="刷題寶" class="banner"></a>   <div id="a0lmosil" class="left-information clearfix"> 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