19. When evaluating investment projects, the correct statement in the following table is ()

A. Only when the return on the investment project of the enterprise exceeds the cost of capital can it create wealth for shareholders.

B. When the operating risks of the new project and the existing assets of the enterprise When the average operating risk is the same, the current cost of capital of the enterprise can be used as the discount rate of the project.

C. Decisions on mutually exclusive solutions with different investment scales but the same life span should be based on the decision result of the implicit rate of return.

D. Increasing debt will reduce the weighted average cost of capital