某投资项目,贴现率为 10%时,净现值为 500元,贴现率为 15%时,净现值为 -480元,则该项目的内含报酬率是(  )。A.13.15%B.12...

作者: rantiku 人气: - 评论: 0
问题 某投资项目,贴现率为 10%时,净现值为 500元,贴现率为 15%时,净现值为 -480元,则该项目的内含报酬率是(  )。
选项 A.13.15% B.12.75% C.12.55% D.12.25%
答案 C
解析 用插值法:( IRR - 10% ) / ( 15% - 10% ) = ( 0 - 500 ) /( - 480 - 500) ,即可求得 IRR=12.55%。

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