1F
IRR甲为I1200=200*（P/A,I,8)(P/F,I,2)（p/a,i,8)(p/f,i,2)=6i=4%6.7327*0.9246=6.2251i=5%6.4632*0.907=5.8621(I-4%)/(5%-4%)=(6-6.2251)/(5.8621-6.2251)I=4.62%IRR乙为I1500=｛333.33*（1-25%）+【（800-100）/10】*25%｝（p/A,i,10)1500=267.5*(p/a,i,10)(p/A,i,10)=5.6075i=12%(p/A,12%,10)=5.6502i=14%(p/A,14%,10)=5.2161(I-12%)/(14%-12%)=(5.6075-5.6502)/(5.2161-5.6502)I=12.2%乙项目的内含报酬率更高。所以应该是乙Ncf0=-1200是500（失去卖土地的款）+投入700=1200
