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【多选题】
2014年，某公司有甲、个投资方案，该公司采用不同的投资决策方法得到的评价结果如下表所示（百分数表示贴现率）。该公司2014年度销售收入20000万元，实现税后净利润2500万元，提取公积金后的税后净利润为2250万元，2010年的投资计划所需资金为3200万元。该公司采用剩余股利政策向投资者分配利润，其目标资本结构为自有资本占50%，借人资本占50%。 净现值法的优点不包括（）。
A.
计算考虑了货币的时间价值
B.
能明确反映一项投资使企业增加的数额大小
C.
能反映投资项目的获利能力大小
D.
能反映投资的相对利益
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