按照净增效益原则,一项新产品投产决策所引起的现金流量,下面选项不正确的是()。
A. 不仅包括固定资产投资,还包括对现有产品销售积极或消极的影响
B. 不仅包括付现成本,还包括沉没成本
C. 不仅包括新设备投资,还包括动用企业现有非货币资源对现金流量的影响
D. 不仅包括产品直接引起的现金流入和流出,还包括对公司税务负担的影响
听力原文:W: First of all, I'd like you to tell me a bit about what you've been doing.
M: Well, I left school after I'd done my A-levels. Well, I really wanted to study Art. But a friend of my father's offered me a job — he's an accountant in the city.
W: I see. In your application, you say that you only spent nine months with this firm of accountants. Why was that?
M: Well, to be quite honest, I didn't like it — so I got a place at the Art College a year ago.
W: What do you do in your spare time?
M: I like jazz and folk music; I go to the theater occasionally and act a bit myself. I read quite a lot, and I've dune a bit of photography. Also, I've traveled a lot — hitchhiked all over Europe.
W: Very interesting, Mr. Plant. I think that's all I wanted to ask about your background.
What are the two speakers doing?
A. They are having a friendly chat.
B. One is interviewing the other.
C. They are talking about each other's family.