Which of the following accurately defines the internal rate of return (IRR) ?
　　A. The average annual profit from an investment expressed as a percentage of the investment sum
　　B. The discount rate (%) at which the net present value of the cash flows from an investment is zero
　　C. The net present value of the cash flows from an investment discounted at the required rate of return
　　D. The rate (%) at which discounted net profits from an investment are zero
　　【考点】 Project appraisal - IRR
　　这道题的考点就是IRR的定义。所以，正确答案就是B的。注意哦，一定不要看错了，不是D的。我们说在project appraisal 这章，都是在考虑Cash flow，而不是profit。

 
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