题目解释:用 internal rate of return评价资本项目的主要优点是什么?

考点: internal rate of return的优点   关键词:advantage

解题思路:了解internal rate of return的优点

IRR may not lead to decisions that maximize income as it may lead to the rejection of projects because their internal rate of return is not as high as the current return on assets, even though the project is beneficial and profitable and will increase net income.
IRR is easily understood. This is a primary advantage of this method.
IRR assumes a reinvestment rate equal to the IRR, which may or may not be a conservative rate.
IRR may not lead to decisions that maximize shareholder wealth as it may lead to the rejection of projects because their internal rate of return is not as high as the current return on assets, even though the project is beneficial and profitable and will increase shareholder wealth.