单选题:下列关于财务净现值的表述,错误的是(  )。

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题目内容:
下列关于财务净现值的表述,错误的是(  )。 A.在计算财务净现值时,必须确定一个符合经济现实的基准收益率
B.财务净现值能反映项目投资中单位投资的使用效率
C.在使用财务净现值进行互斥方案比选时,各方案必须具有相同的分析期
D.财务净现值是评价项目盈利能力的绝对指标

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