MCQOPTIONS
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				| 1. | 
                                    The cash inflows on account of operations are presumed to have been reinvested at the cut off rate in case of | 
                            
| A. | Pay back method | 
| B. | NPV | 
| C. | Accounting rate of return | 
| D. | IRR | 
| Answer» C. Accounting rate of return | |