答案和详解如下: 44、Correct answer is D "Capital Budgeting," John D. Stowe and Jacques R. Gagné 2008 Modular Level I, Vol. 4, pp. 21-25 Study Session 11-44-e explain the NPV profile, compare and contrast the NPV and IRR methods when evaluating independent and mutually exclusive projects, and describe the problems that can arise when using an IRR All else equal, a delay in the receipt of cash flows will make a project's net present value more sensitive to changes in the discount rate; the increased sensitivity is illustrated by a steeper slope in the net present value profile.
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