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id="a0lmosil" class="font_size">字體：<a href="javascript:void(0);" target="_self" class="big">大</a><a href="javascript:void(0);" target="_self" class="small">小</a></div> </div> </div>   <div id="a0lmosil" class="news_con"> <div id="a0lmosil" class="jxbox clearfix"> <p style="text-indent: 2em; text-align: left;">下列關(guān)于沉沒(méi)成本的說(shuō)法中，正確的有（　）。</p><p style="text-indent: 2em; text-align: left;">A 沉沒(méi)成本是既有企業(yè)過(guò)去投資決策發(fā)生的、現(xiàn)在決策能改變的費(fèi)用</p><p style="text-indent: 2em; text-align: left;">B 沉沒(méi)成本的數(shù)額應(yīng)當(dāng)?shù)扔凇霸O(shè)備原值”</p><p style="text-indent: 2em; text-align: left;">C 沉沒(méi)成本的數(shù)額應(yīng)當(dāng)?shù)扔凇霸O(shè)備賬面價(jià)值-當(dāng)前市場(chǎng)價(jià)值”</p><p style="text-indent: 2em; text-align: left;">D 沉沒(méi)成本的數(shù)額應(yīng)當(dāng)?shù)扔凇爱?dāng)前市場(chǎng)價(jià)值”</p><p style="text-indent: 2em; text-align: left;">E 沉沒(méi)成本的數(shù)額應(yīng)當(dāng)?shù)扔凇埃ㄔO(shè)備原值-歷年折舊費(fèi)）-當(dāng)前市場(chǎng)價(jià)值”</p><p style="text-indent: 2em; text-align: left;">正確答案：CE</p><p style="text-indent: 2em; text-align: left;">答案解析：本題考查的是設(shè)備更新方案的比選原則。沉沒(méi)成本是既有企業(yè)過(guò)去投資決策發(fā)生的、非現(xiàn)在決策能改變（或不受現(xiàn)在決策影響）、已計(jì)入過(guò)去投資費(fèi)用回收計(jì)劃的費(fèi)用。其數(shù)額應(yīng)當(dāng)?shù)扔凇霸O(shè)備賬面價(jià)值-當(dāng)前市場(chǎng)價(jià)值”或等于“（設(shè)備原值-歷年折舊費(fèi)）-當(dāng)前市場(chǎng)價(jià)值”。</p> <div style="text-align: right;" id="ycFoot"></div> </div> </div>    <div id="a0lmosil" class="share new-share clearfix"> <div id="a0lmosil" class="shareLeft fl"> <div id="a0lmosil" class="pageView shareBlock fl"> <span id="a0lmosil" class="shareImg" title="瀏覽量" id="newsPageView"></span> <p>0</p> </div> <div id="a0lmosil" class="collect shareBlock fl"> <a class="shareImg" title="收藏" id="newsCollect" target="_self" href="javascript:void(0);"></a> <p>0</p> </div> <div id="a0lmosil" class="praise shareBlock fl"> <a class="shareImg" title="點(diǎn)贊" id="newsDz" target="_self" href="javascript:void(0);"></a> <p>0</p> </div> </div> <div id="a0lmosil" 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