每日一练
发布时间：2017-03-01 
今天给大家带来的“每日一练”题目是来自ACCA F9《财务管理》精选题：Financial Management。
Question：
Which of the following decisions is not an investment decision?
A.Whether to carry out a takeover of another company.
B.Whether to initiate a new research project.
C.Whether to retain more profits for reinvestment in the business.
D.Whether to go ahead with an advertising campaign.
Answer：
The correct answer is:C
解析：Decisions on the level of retentions are financing decisions,not investment decisions.
Whether to go ahead with an advertising campaign is a decision that will involve the expenditure of funds in the anticipation of earning additional profits.It is therefore an investment decision.
A takeover would involve the outlay of additional funds with the aim of increasing group profits.This is therefore an investment decision.
A research project would involve the outlay of funds now with the aim of increasing future company profits.This is therefore an investment decision.
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