甲公司正在评价两个互斥的项目，其中一个需要初始投资8000000元，另一个需要初始投资12000000元。财务部门进行了内部讨论会，以下是对相关人员观点的总结。以下各项观点中，哪些是正确的？（ ） Ⅰ.如果两个项目的回收期都比公司的标准长，那么，两个都应该被否定。Ⅱ.选择内部回报率最高的项目（假设内部回报率都大于最低资本回报率）。Ⅲ.选择具有最大正净现值的项目。Ⅳ.不管何种评价方法’都选择初始投资额较小的项目。
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