题目解释:突然发生的经济状况要求A公司改变经营策略.这家公司准备减少生产线,辞掉生产工人,降低广告费,关闭工厂,问,下面哪一种成本被认为是沉没成本?

考点:沉没成本的判断   关键词:sunk costs

解题思路:根据题目中给出的情况和沉没成本的定义,判断哪一种成本是沉没成本

Sunk costs are costs that have already been spent and cannot be changed no matter which decision is made today. As none of the production worker’s wages, severance and advertising costs have been incurred yet, all of them could be avoided depending on the decision that is made today.
Sunk costs are costs that have already been spent and cannot be changed no matter which decision is made today. Research and development costs of eliminated product lines have already been spent, and no decision made now can change them. Therefore, those costs are sunk costs.
Sunk costs are costs that have already been spent and cannot be changed no matter which decision is made today. The cost of selling the factory or demolishing it have not yet been incurred and could therefore be avoided in the future by deciding to continue to operate the factory.
Sunk costs are costs that have already been spent and cannot be changed no matter which decision is made today. Utility costs at the closed factory have not yet been incurred and therefore could be avoided. The same with real estate taxes.