问题如下：
BlueSky Company is considering to establish another product line. Which of the following is least likely to be included in the computation of the appropriate cash flows?
选项：
A.The new product benefits sales of the firm's other product lines.
B.Consulting fee paid to a marketing research firm.
C.Cannibalization occurs when the new project takes sales from an existing product.
解释：
B is correct.
Sunk costs cannot be avoided even if the project is not undertaken. Because these costs are not affected by the decision, they should not be included in the analysis. Option B is an example of a sunk cost. Externalities should be included in the NPV computation.
Consulting fee paid to a marketing research firm.这个可以被当做发行成本吗？
感觉对沉没成本和发行成本有点模糊。
