问题
单项选择题
Accounting profit is often an unsatisfactory performance measure from an economic point of view because it:（）
A. does not consider depreciation.
B. does not consider the opportunity costs of equity capital.
C. considers marginal costs rather than average costs.
答案
参考答案：B
解析：
Accounting profit is often an unsatisfactory performance measure from an economic point of view because accounting costs generally do not include the opportunity costs of equity capital. Accounting costs do reflect the cost of depreciation and taxes.