单项选择题
Which of the following accurately defines the internal rate of return (IRR)?
A.The average annual profit from an investment expressed as a percentage of the investment sum
B.The discount rate (%) at which the net present value of the cash flows from an investment is zero
C.The net present value of the cash flows from an investment discounted at the required rate of return
D.The rate (%) at which discounted net profits from an investment are zero