BONUS Matching Terms HING. Choose the item in colun the tollowing terms with the appropriate detinitions 1) Equals the discount rate that A) Net Present Value B) Internal Rate of Return C) Accounting Rate of Return D) Net Cash Flow 1) results in a net present value of zero 2) Cash inflows minus cash 2) outflows for the period. 3) Annual after-tax net income 3) divided by annual average investment. 4) Initial cost of an investment 4) subtracted from discounted future cash flows from the investment. E) Out-of-pocket cost F) Annuity G Sunk cost 5) A cost that cannot be avoided or 5) changed because it arises from past decision: irrelevant to future decisions 6) A cost that requires a future 6) outlay of cash and is relevant for current and future decision making. 7) A series of cash flows of equal 7) dollar amount over equal time periods. 8) The potential benefits lost by H) Opportunity cost 8) taking a specific action when two or more alternative choices are available