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2008 CFA Level 1 - Sample 样题(3)-Q27

27Costs included in the determination of a company's economic profit that are most likely to be included in that company's accounting costs are:

A. explicit costs.

B. implicit costs.

C. opportunity costs associated with labor provided by the company's owners.

D. opportunity costs associated with equity capital provided by the company's owners.

 

答案和详解如下:

27Correct answer is A

"Organizing Production," Michael Parkin

2008 Modular Level I, Vol. 2, pp. 93-94

Study Session 4-16-a

explain the types of opportunity cost and their relation to economic profit, and calculate economic profit

Explicit costs involve payments by a company to purchase productive resources.

 

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