✔ 最佳答案
npv : 因為你計緊既係present value of future cash flow, 不包depre 及non cash item
arr: 因為你計既係average net income/initial investment, net income = income- noncash expense- cash expense
IRR: 同npv 一樣原理, 不包depre 及non cash item
payback: 計幾耐先回本, 所以不包dep 及non cash