问题如下：
6. How would you evaluate the comments by Simpson’s supervisor about not using the IRR and about using the EAA? The supervisor is:
选项：
A.incorrect about both.
B.correct about IRR and incorrect about EAA.
C.incorrect about IRR and correct about EAA.
解释：
A is correct.
Both of the supervisor’s comments are incorrect. Because the Bayonne Pharma project is a conventional project (an outflow followed by inflows), the multiple IRR problem cannot occur. The EAA is preferred over the NPV when dealing with mutually exclusive projects with differing lives, a scenario which is not relevant for this decision. The Bayonne Pharma project is free-standing, so the NPV approach is appropriate.
当NPV为负数的时候，是不是有可能出现multiple IRR的情况，所以IRR不适用。
另外什么情况下会出现multiple IRR？
