问题如下：
How many statements regarding the residual income model is correct?
Statement 1: RI model is relatively less sensitive to terminal value estimates than dividend discount and free cash flow models.
Statement 2: RI model is not appropriate when a company`s expected free cash flows are negative within the analyst`s forecast horizon.
Statement 3: The RI model’s use of accounting income assumes that the cost of debt capital is appropriately reflected by interest expense.
选项：
A.One.
B.Two.
C.Three.
解释：
B is correct.
考点：Residual income model
解析：RI model适用于未来自由现金流可能为负的公司，所以statement 2说反了，其余两个都是正确的。
老师能解释一下，为什么RI对终值不那么敏感吗？
