对应收帐款占用额机会成本计算方法的质疑──兼与汤云为、谷祺等同志商榷刘金彬，龚晓利目前对应收帐款占用额（或称持有量，下同）机会成本的计算主要采用以下三种方法：①应收帐款机会成本＝应收帐款年平均占用资金×资金利润率（见东北财大谷祺等同志主编的《财务管理... Questioning the Method of Calculating the Opportunity Cost of Account Receivable Occupation──Discussion with Tang Yunwei and Gu Qi and other commenters Liu Jinbin and Gong Xiaoli At present, the calculation of the opportunity cost of occupying accounts receivable (or the amount held) Adopt the following three methods: ① accounts receivable opportunity cost = accounts receivable average annual funds × capital profit rate (see the northeast Choiya Guchi and other comrades "financial management ...