With respect to a capital budgeting analysis which of the following is most

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。

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