摘要
时间价值在应收账款管理中有2种处理方法。一种是把时间价值对应收账款资金占用的影响,通过 资本成本转化为机会成本计量。另一种就是现金流量贴现法,该方法利用净现值进行分析决策。本文对2种方法 进行了比较分析。
There are two treating methods for time value in receivable account, one is to transform the influence of time value to capital occupation in receivable account to occasional cost computation through capital cost; another one is cash flow discounting which can be used to make evaluations and decisions by way of net present value. Comparison is made between the two methods in this article.
出处
《铜业工程》
CAS
2005年第4期78-80,共3页
Copper Engineering
