问题如下：
2. Using Hernández’s initial financial predictions, the estimated terminal year after-tax non-operating cash flow is closest to:
选项：
A.€195,000.
B.€270,000.
C.€345,000.
解释：
C is correct.
The terminal year non-operating cash flow includes the after-tax salvage value and the recovery of net working capital = € 450,000 × (1 – 0.40) + € 75,000 = € 345,000.
(Note: Terminal year recovery of net working capital investment = Decrease in current assets – Decrease in current liabilities = € 200,000 – € 125,000 = € 75,000.)
弱弱的较个劲...请问NWCinv不是应该是non-cash working capital（即除掉现金部分的working capital）？，可是题目给了CA与CL做差得出来的结果包含了现金部分...按理来说，已经体现在了OCF3中了。。。是不是这样就算有部分重复了。。。只是想探讨下，加深印象。
