解：NPV(12%)=-100+20*4.968=-0.64万元NPV(10%)=-100+20*5.335=6.7万元IRR=10%+6.7*(12%-10%)/(0.64+6.7)=11.82%由于IRR=11.82%小于资本成本率12%，项目不可行。不明可追问，满意请采纳！
