问题
单项选择题
The increase in inventory required due to a new capital budgeting project implementation would be classified as a:（）
A. cost (negative cash flow) at time zero.
B. benefit (positive cash flow) at time zero.
C. cost (negative cash flow) in each year the firm needs the increased inventory.
答案
参考答案：A
解析：
An increase in inventory due to the acceptance of a capital project represents a change in net working capital, which is a component of the projects initial cash outflow.
