2021年CFA考试《Level Ⅰ》考试题库-CFA考试（Level Ⅰ）-Mock Exam 1 Afternoon Session-
财会经济-CFA特许金融分析师
单选题-A company is considering the development of land acquired as an investment more than ten years ago. If developed, the property would then be used as an additional warehouse facility by the company. The company originally paid $400,000 for the undeveloped land and the company estimates the cost to develop the land for use as a warehouse to be $250,000. Alternatively, the undeveloped land could be sold today for $600,000. To determine the warehouse facility's net present value, which of the following is the most appropriate treatment of the land's: $400,000. original cost? $600,000 market value?
单选题
A.Opportunity cost Opportunity cost
B.Sunk cost Sunk cost
C.Sunk cost Opportunity cost
我个人认为这个应该是：C
解析：The $400,000 original cost is a sunk cost that should not be considered in evaluating the net present value of the project under consideration; the $600,000 market value is an opportunity cost and should be considered in evaluating the project's net present value.
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