NO.PZ202309050600000101
问题如下：
When preparing the cash-flow forecasts for both projects, Soroka should include:
选项：
A.only the cost of the market research.
only the loss of revenue from existing products
both the market research cost and the loss of revenue from existing products.
解释：
B is correct.
Capital allocation analysis should include only incremental cash flows associated with a new investment. The loss of revenue from existing products is an incremental negative effect that should be included in the analysis. The market research costs in this case are a sunk cost because the research has already been completed and therefore does not affect cash-flow estimates, no matter whether ABC undertakes either of these projects or neither of them.
真实的考试会有类似的题型吗
