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已知某完整工业投资项目的固定资产投资为2 000万元，无形资产投资为200万元，开办费投资为100万元。预计投产后第二年的总成本费用为940万元，同年的折旧费用为200万元，无形资产摊销额为40万元，开办费在投产第一年全部摊销，则投产后第二年用于计算净现金流量的经营成本为（）
A
1 300万元b.760万元c.700万元d.300万元
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试题答案：
C
答案解释：
某年经营成本=该年的总成本费用-该年折旧费用、无形资产和开办费的摊销额=940-（200+40）=700（万元）
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