管理会计
参考答案：
利用各种财务数据位使用者提供相关信息的会计。使用者可利用这些信息做出决策、制定计划并控制企业活动。
抗日战争的胜利成为中 * * 由衰败到重新振兴的转折点。
判断正误
理由：
Suppose an investor has an opportunity to invest $3 million in a venture investment that is expected to pay $30 million at the end of 4 years if it survives. The cost of capital for a project with this risk level is 30%. However, the project may not survive the full 4 years and has an expected failure rate shown in the probability table shown below. The likelihood of failure in the first year is 25% , with the likelihood of failure in the second year being 20% ( assuming it survives the first year) and so on.（）
A．20%
B．45.9%
C．25%
