提供的MOCK26，下午的题目，其中提到EVA Spread，和Cash flow return for Investment,这个好像没有在Notes上看到。
Question 39
Which of the following results from value‐based metrics would best support Davenport's
concern about Fashion Wire's shareholder value, new projects, and larger company size?
A. EVA spread > 0.
B. Cash flow return on investment (CFROI) > 0.
C. Return on equity (ROE) > return on equity capital required by investors (r).
Question 40
Which of the following results from value‐based metrics would best support Davenport's concern
about Fashion Wire's shareholder value, new projects, and larger company size?
A. EVA spread has increased while WACC has remained unchanged.
B. Cash flow return on investment (CFROI) has increased while WACC has remained
unchanged.
C. Cash flow return on investment (CFROI) has decreased while WACC has remained
unchanged.
