關於經濟利潤和會計利潤的問題 - 經濟

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來源: 100 年度交大交管研究所考題

科目:經濟學

問題:Dolores used to work as a high school teacher for $40000 per year

but quit in order to start her own catering business. To invest in her

factory, she withdraw $20000 from her saving, which paid 3 percent interest

and borrowed $30000 from her uncle, whom she pays 3 percent interest per year.

Last year she paid $25000 for ingredients and had revenue of $60000. She asked

Louis the accountant and Greg the economist to caculate her profit for her.


a. Louis says her costs are $25900 and Greg says her costs are $66500

b. Louis says her costs are $25000 and Greg says her costs are $65000

c. Louis says her profit is $66500 and Greg say her costs are $66500

d. Louis says her profit is $75000 and Greg say her costs are $41500


我的想法:

怎麼算都沒有選項

我的算法是 Greg 是 經濟學家 用經濟成本概念則成本:

40000(停薪)
20000(開創事業花掉)
20000*0.03 (=600)(開創事業花掉的錢損失的利息)
30000*0.03 (=900) (借錢要還 所以借錢成本只算利息部份)
+ 25000 (ingredients材料費)
--------------------------------
= 86500 沒這個選項 另外就算扣掉材料費

= 61500 也沒這個選項 這還只是經濟成本


經濟利潤 = 60000 - 61500 = -1500 賠一千五

我想我整個觀念都錯了 有請高人指點

另外題目也要算會計利潤 但經濟利潤我就算不對了 更別說會計了~~

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All Comments

Donna avatarDonna2013-01-09
而且我好像還少算 借錢拿去存的機會成本 這樣成本就更高
煩請高手指點了 謝謝!!~