NO.PZ201601200500000703
问题如下：
3. Are the statements identified as Concept 3 and Concept 4 correct?
选项：
A.
No for Concepts 3 and 4.
B.
No for Concept 3, but yes for Concept 4.
C.
Yes for Concept 3, but no for Concept 4.
解释：
B is correct.
Either the least-common multiple of lives or the equivalent annual annuity approach should be used (both use the NPV, not the IRR). Concept 4 is correct as given.
当项目风险和公司风险一致的时候 （比如项目很大，动用整个公司资源，或者开个新公司）那不就是应该用Wacc
