摘要
信用交易中的应付款项产生了商业信用资金,而商业信用资金的现金折扣通常以机会成本的形式出现。在赊销信用双方中,商业信用的机会成本可以在供货方以“财务费用”的形式表现出来,但是由于会计的责权发生制原则,这种机会成本往往在购货方的财务处理上无法记录和体现。利用连续复利原理计算商业信用成本率,并结合实际数据对现金折扣方案给出了定量化的技术经济评价。
Acount payable in business on credit brings credit capital, while cash discount for acount payable has the form of opporttmity cost generally. On bargainor＇s side, this opportunity cost can be charged up into acount in form of “financial cost”, but on bargainee＇s side, sometimes it cannot be charged up into account. This paper deduces a rate of the mercantile credit cost, and gives an quantitative evaluation of engineering economy by taking a practical example.
出处
《商业研究》
北大核心
2005年第18期127-129,共3页
Commercial Research
关键词
机会成本
连续复利
现金折扣
商业信用成本
opportunity cost
compound interest
acount payable
business credit cost
