NO.PZ2016021706000067
问题如下：
A firm's manager is evaluating a expansion project that would be financed partially by equity. She estimates the flotation costs would be 2.5%. Which of the following is most correct?
选项：
A. The manager should adjust the cost of equity for the flotation costs.
B. Since the flotation costs are not critical, the manager can directly ignore them.
C. The manager should treat them as part of the initial cash outflow of the project.
解释：
C is correct.
Since flotation cost is an one-time expense, so treating the cost as initial cash outflow of the project is appropriate.
这个知识点会考方法一的那个计算公式吗？是不是方法一不好就不用记了？
