筹资成本=资金成本≠资金机会成本?──与阔论先生探讨"资金成本"的涵义

Financing Cost=Capital Cost ≠ Capital Opportunity Cost?

资金成本可以等于筹资成本，也可以等于资金机会成本，还可以等于筹资成本与资金机会成本之和。何为资金成本，要视资金的来源和构成而定。

Capital cost may equal to financing cost, capital opportunity cost, or may eqUal to the sum of financing cost and capital opportunity cost. How to determine the capital cost depend on its capital resource and composition.