NPV method assumes that each cash inflow received is reinvested at the required rate of return, whereas the IRR method assumes that each cash inflow received is reinvested at the computed IRR.

• 净现值法是假设收到的现金流入是按要求的收益率进行再投资,而内含报酬率法是假设收到的现金流入是按内含报酬率进行再投资的。