单选题
In preparing a forecast of future financial performance, which of the following best describes sensitivity analysis and which of the following best describes scenario analysis?
Description 1: A computer generated analysis based on developing probability distributions of key variables that are used to drive the potential outcomes.
Description 2: The process of analyzing the impact of future events by considering multiple key variables.
Description 3: A technique whereby key financial variables are changed one at a time and a range of possible outcomes are observed. Also known as "what-if" analysis.
Sensitivity analysis Scenario analysis
①A. Description 3 Description 2
②B. Description 2 Description 3
③C. Description 1 Description 2
【正确答案】
A
【答案解析】Sensitivity analysis develops a range of possible outcomes as specific inputs are changed one at a time. Sensitivity analysis is also known as "what-if" analysis. Scenario analysis is based on a specific set of outcomes for multiple variables. Computer generated analysis, based on develo-ping probability distributions of key variables, is known as simulation analysis.