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某项目的净现金流经测算，当折现率为20%时，净现值为-4.78；当折现率为15%时，净现值为5.51。用线性插值法计算的投资内部收益率为()。

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A、17.68%

B、16.78%

C、18.76%

D、17.58%

参考答案:

A

内部收益率=15%+（20%-15%）*|5.51|/(|15.51|+|-4.78|)=17.68%。

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