某企业按“2/10,N/60”条件购进商品20000元,若放弃现金折扣,则其资金的机会成本率为:( )
2023-07-07
A.12.3%
B.12.6%
C.11.4%
D.14.7%
参考答案:D
B.12.6%
C.11.4%
D.14.7%
参考答案:D
资金的机会成本率=2%/(1-2%)×360/(60-10)=14.7%。
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2023-07-07
资金的机会成本率=2%/(1-2%)×360/(60-10)=14.7%。
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