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Alan Castle is a sole practitioner. He has recently been asked to provide one day's training for a local charity. He has provisionally agreed the date and accepted their daily rate of $1,500. On checking his diary, however, Alan discovers that he has planned to meet with a client, Ms Chan, on the provisional date. At the meeting Alan is due to collect $2,000 outstanding from the most recent audit of Ms Chan's company. If Alan does agree to accept the date of the training course, he will have to cancel the meeting with Ms Chan. What type of cost does the $2,000 represent? A. An opportunity cost. B. A non-relevant cost. C. An avoidable cost. D. A relevant cost. |