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
A. ①
B. ②
C. ③
参考答案：A
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.