对应收账款机会成本的探讨

对应收账款机会成本主要存在两个方面的问题:一是在延长信用期方案是否可行的决策分析中,没有考虑到由于延长信用期,使延长信用期前的那部分销售额的应收账款余额增加,从而使未能收现的利润增加;二是结合我国现行税制,考虑与应收账款平均余额相对应的增值税税额.

Discussion about the Opportunity Cost of Accounts Receivable

There are problems in two aspects for the opportunity cost of accounts receivable. First, in the decision-making and analysis of the feasibility of prolonging credit period, the failure to consider that the prolonging of credit period results in balance increase of accounts receivable of sales before the prolonging period increases the un-gained profit. Secondly, for the consideration of the present tax system in China, we should consider the output tax of value-added tax corresponding with average balance of accounts receivable.