问题如下：
Two analysts are discussing basic financial concepts regarding the project evaluation methods. Matt argues that the NPV and IRR methods agree on project ranking for mutually exclusive projects. Jones states that a project which meets a corporation`s acceptable payback period necessarily has a positive NPV.
How many statements is correct?
选项：
A.None.
B.One.
C.Two.
解释：
A is correct.
考点：Common Capital Budgeting Pitfalls
解析：对于互斥项目，NPV法和IRR法不一定会提供相同的投资项目决策排序，当两种方法得到不同结果时，我们应该以NPV法为准。回收期较短的项目，其NPV不一定为正。所以两句话的表述都是错误的。
老师好，请问MATT关于NPV和IRR的观点与EAA和最小公倍数法有关系嘛？有点不理解
