问题
单项选择题
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.
答案
参考答案：A
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