问题补充:
单项选择题:
With respect to a capital budgeting analysis, which of the following is most likely included in the computation of a projects cash flow
A. Sunk costs. B. Financing costs. C. Opportunity costs.
答案:
答案:C
解析: 在进行成本预算时,不用考虑沉没成本和融资成本,前者是已经发生的成本,与当前的决策无关,后者已经体现在折现率中,在计算现金流时无须再考虑。机会成本是采取项目后损失的现金流,在计算项目的现金流时要考虑。