问题
单项选择题
An analyst does research about capital budgeting. Which of the following capital budgeting criteria is most directly related to a company's equity value of shareholders（）
A. Payback period.
B. Net present value.
C. Internal rate of return.
答案
参考答案：B
解析：
当投资项目有正的净现值时，会增加股东权益，从而导致股票价格上升。