USCPA每日一练之BEC【2015-12-13】

高顿网校2015-12-11 10:21Lynn.yu
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Which of the following best describes sensitivity analysis?

A. A technique that explores the effect of simultaneous changes in a group of variables.

B. A technique that views an investment as purchasing an option.

C. A technique that explores the importance of assumptions underlying a forecast.

D. A technique that recognizes the multiple decisions that are involved in implementing a project.

Answer:C

C is corrent. Sensitivity analysis explores the importance of variables by manipulating variables one at a time to determine their importance to the forecast.

A is incorrect. This describes scenario analysis.

B is incorrect. This describes the real options technique.

D is incorrect. This describes decision trees.

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