Alien Chen, CFA, stated that, for the typi

问题单项选择题

Alien Chen, CFA, stated that, for the typical company, accounting profit tends to be greater than economic profit because explicit costs are generally not included in calculating accounting profit. Is the analyst correct with respect to the: Relationship between accounting, profit and economic profit Inclusion of explicit costs （） ①A. No No ②B. No Yes ③C. Yes No

A. ①

B. ②

C. ③

答案

参考答案：C

解析：

Accounting profits are generally higher than economic profits since implicit costs are generally ignored in calculating accounting profit.