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Exercises connect SE 26.1 The following are 10 technical accounting terms introduced or emphasized in this chapter ng ogy ACCOUNTING Net present value Discount rate Sunk cost Capital budget audit Capital budgeting Payback period Salvage value Incremental analysis Present value Return on average investment Each of the following statements may (or may not) describe one of these technical terms. For each statement, indicate the accounting term described, or answer "None" if the statement does not rectly describe any of the terms. a The examination o differences among revenue, costs, and cash flows under alternative courses cor- of action. A cost incurred in the past that cannot be changed as a result of future actions. The process of planning and evaluating proposals for investments in plant assets. b. c