单选题 Which of the following statements regarding long-term forecasts of cash flows is most accurate? Long-term cash flow forecasts are: A. constructed from recent daily and weekly cash flows. B. are usually more accurate than short term cash flow forecasts. C. based on pro-forma balance sheet projections for future years.

【正确答案】 C

【答案解析】Long-term forecasts are derived from projected income statements and balance sheets for future years that are based on statistical models of sales, credit collections, and input costs as well as planned capital expenditures, asset sales, and financings.