如题

问题如下：

Question An analysis used to forecast earnings that shows a range of possible outcomes as specific assumptions change best describes which of the following techniques?

选项：

A.Scenario analysis B.Simulation C.Sensitivity analysis

解释：

Solution

C is correct. Sensitivity analysis, also known as “what if” analysis, shows the range of possible outcomes as specific assumptions are changed.

A is incorrect. Scenario analysis shows changes in key financial quantities that result from given economic events.

B is incorrect. Simulation is a computer-generated sensitivity or scenario analysis based on probability models for the factors that drive outcomes.