问题
单项选择题
With respect to capital project, if the discount rate decrease, which of the following about the internal rate of return (IRR) and net present value (NPV) are most accurate（）
A. Both IRR and NPV increase.
B. IRR remains unchanged and NPV increases.
C. Both IRR and NPV remain unchanged.
答案
参考答案：B
解析：
IRR的定义是，使得NPV=0时的折现率，计算时与项目的必要回报率无关。而项目的必要回报率下降，会导致项目的净现值上升。