德韵90 · 2019年12月26日

问一道题：NO.PZ201601200500000601

1. CFA II
2. Corporate Issuers

* 问题详情，请 查看题干

问题如下：

1. What is the McConachie net investment outlay?

选项：

A.

$400,000.

B.

$420,000.

C.

$460,000.

解释：

C is correct.

The investment outlay is

[#PZMATH409#]

= (360,000 + 40,000) + 60,000 – 0 + 0 = $460,000

题目说 An inventory investment of $60,000 is required during the life of the investment. 是  during the life ， 为什么全部算成期初的呢？