问题如下：
When calculating an NPV or IRR of the project, which of the following should be subtracted from the cash flow?
选项：
A.Sunk costs.
B.Financing costs.
C.Neither the sunk costs nor the financing costs.
解释：
C is correct.
考点：Basics Of Capital Budgeting
解析：在计算现金流时，我们不考虑sunk costs，沉没成本是指那些已经付出且不可收回的成本，与当前的决策无关。而我们将financing costs反映在折现率中，因此融资成本或利息费用也不在现金流中体现。
问题：which of the following should be subtracted from the cash flow?
答案：Neither the sunk costs nor the financing costs.
问题是问哪些应当被去除，答案是neither，这个是我理解错了吗？我觉得应该是both...
