摘要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. ▍ 本文由中国ACCA考试网整理发布，如需转载或引用请完整注明出处，不得篡改替换 。