问题
单项选择题
A company is considering building a distribution center on developed land it acquired more than ten years ago at a cost of $400 000. The company estimates that the cost of putting in utilities, sewers, roads, and other such costs of preparing the land for the distribution center at $ 200 000. Alternatively, the undeveloped land could be sold today to another company for $600 000. If the company builds the distribution center, the cost of the land for capital budgeting purposes is closest to:（）
A. $400000.
B. $600000.
C. $800000.
答案
参考答案：C
解析：
[分析]： 土地成本=放弃的销售收益(机会成本)+开发土地的成本 =600000+200000=800000美元 [考点] 资本预算的基本原则