单选题 Which of the following is least likely to be classified as an opportunity cost? A. The cash savings related to adopting a new production process. B. The cash flows generated by an old machine that is to be replaced. C. The market value of vacant land to be used for a distribution center.
【正确答案】 A
【答案解析】[分析] 与引入新生产流程有关的现金节省金额属于现金流净增加额(incremental cash flows),即从事特定投资项目会使现金流发生的变动金额,从而不属于机会成本的范畴。 [考点] 资本预算的基本原则