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請(qǐng)問(wèn)資金成本率和資本成本率有什么區(qū)別,再求應(yīng)收賬款占用資金的應(yīng)計(jì)利息時(shí)是選擇資金成本率還是資本成本率
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您好!資金成本率就是資本成本率,是一樣的意思
2019 08/08 17:36
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2019 08/08 17:39
那為什么這題怎么做
FAILED
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學(xué)堂答疑王老師 
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2019 08/08 18:01
您好!應(yīng)收賬款占用資金等于什么?公式記得住嗎?應(yīng)收賬款占用資金=應(yīng)收賬款日賒銷(xiāo)額*應(yīng)收賬款收現(xiàn)期*變動(dòng)成本率,再說(shuō)變動(dòng)成本率怎么被您理解成資金成本率我實(shí)在不能理解,財(cái)務(wù)管理就沒(méi)有資金成本率這個(gè)概念,本題方案一的應(yīng)收賬款占用資金=3600/360*30*60%=180,方案二應(yīng)收賬款占用資金=7200/360*60*60%=720,方案二的應(yīng)收賬款占用資金是不是比方案一的180多540啊,公式要記住,要理解的即,后面那個(gè)資本成本率10%給出來(lái)是算什么的您知道嗎?是算應(yīng)收賬款資金占用的機(jī)會(huì)成本的,應(yīng)收賬款資金占用機(jī)會(huì)成本=應(yīng)收賬款資金占用*資本成本率,概念搞清楚,公式記住咯!
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