________ is the transfer of possession of a negotiable instrument to a third party who becomes a holder of the negotiable instrument.

A) Certification
B) Negotiation
C) Acknowledgement
D) Referral
E) Consignment

Capital budgeting decisions involve decisions about:

A) emergency situations.
B) future cash inflows and cash outflows.
C) short-run planning situations.
D) cash inflows and outflows in current years.