About the advantages and disadvantages of financial net present value index, the correct one is ().

This topic examines the advantages and disadvantages of financial net present value indicators. The advantages of financial net present value index are: considering the time value of funds and the time distribution of cash flow in the whole calculation period of technical scheme; The economic significance is clear and intuitive, and the profit level of the technical scheme can be directly expressed in monetary amount; Intuitive judgment. The disadvantages are: first, a benchmark rate of return that conforms to the economic reality must be determined, and the benchmark rate of return is often difficult to determine; When evaluating mutually exclusive schemes, the financial net present value must carefully consider the life of mutually exclusive schemes. If the lifetimes of mutually exclusive schemes are not equal, the same analysis period must be constructed before the schemes can be compared. Financial net present value can not truly reflect the efficiency of unit investment in technical scheme investment; Can not directly explain the operation results of each year during the operation of the technical scheme; The exact income of the investment process is not given, which can not reflect the recovery rate of investment.