在现金流入量基本确定的情况下，能够较好体现资金机会成本的分析指标是（）。
A.内含报酬率
B.净现值
C.现值指数
D.敏感性
参考答案：A
解析：
对企业来说，资金成本具有不确定性，这种不确定的资金成本也就是资金的机会成本。若贴现率出现偏高于基准利率，原来可行的方案又是否可行呢？当贴现率高到什么程度时，原来可行的方案将变为不可行方案呢？这是净现值分析法和现值指数分析法无法解决的问题，这就需要通过内含报酬率来解决。
所谓内含报酬率，就是根据某贴现率使投资方案的各年投资总现值和净现金流入量总现值正好与贴现率相等。也就是说，是一种能使投资方案的净现值为零的贴现率。
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