题目内容

The opportunity cost is机会成本是()。

A. The price of a new project 开展一个新项目而必须付出的代价
B. The cost we pay when we give up something to get something else.为从事某项经营活动而放弃另一项经营活动的机会,或利用一定资源获得某种收入时所放弃的另一种收入
C. Virtual costs that do not need to be considered when making decisions 进行决策时无需考虑的虚拟成本
D. All costs to be spent in the future未来要开支的所有成本

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The payback period of the project refers to项目的投资回收期是指()。

A. Time required to repay all loans of the project 还清项目所有贷款所需的时间
B. The time from the beginning of the project to the time point of the cumulative profit of the project equals to the project cost 从项目开始到项目获得的累计利润等于项目成本所需的时间
C. Time required for the company to obtain sufficient funds to start the project 公司为启动项目而取得足够的资金所需要的时间
D. Time required for the company to recover equity investment after the project is put into operation在项目投产后,公司收回股权投资所需的时间

The project manager uses EAC = AC + (BAC-EV) to estimate the completion cost of the project. Which of the following is used for prediction?项目经理用公式EAC = AC + (BAC - EV)来估算项目完工时的费用,这是利用以下哪一项来进行预测?

A. New estimate新估算
B. Assume ETC work is completed with current CPI假设以当前CPI完成ETC工作
C. It is assumed that ETC work will be completed at budget unit price 假设将按预算单价完成ETC工作
D. It is assumed that SPI and CPI will affect ETC work at the same time假设SPI与CPI将同时影响ETC工作

The sunk cost is 沉没成本是()。

A. There is no fund for the project in the management reserve 管理储备中还没有用于项目的资金
B. Cost of human resources included in the project budget 已经列入项目预算的人力资源成本
C. In order to prevent the past efforts in vain, the cost that must be considered when making decisions 为了防止过去的努力白费,而在进行决策时必须考虑的成本
D. Is one that has already been incurred in the past and that cannot be recovered. 已经花掉的资金,无论其用途是否合理

There are two projects to choose between: Project A with an NPV of US $45,000; or Project Bwith an NPV of US $85,000. What is the opportunity cost of selecting project B?有两个项目可以被选择: 项目 A 净现值(NPV) 为45,000美元; 项目 B净现值(NPV) 为85,000美元. 选择项目B的机会成本是多少?

A. US $45,000
B. US $85,000
C. US $40,000
D. US $130,000

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