作者w22556778 (阿金)
看板Economics
标题Re: [考试] 关於经济利润和会计利润的问题
时间Sun Jan 6 23:18:25 2013
※ 引述《zong2006 (小周鸟)》之铭言:
: 来源: 100 年度交大交管研究所考题
: 科目:经济学
: 问题: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
个人算出来是A 称不上是高手(中手都称不上?) 有错请指教
先从会计成本着手 因为
经济成本=会计成本+机会成本=会计成本+正常利润
而会计成本就是实际上有的成本
餐饮业会计成本是材料钱加上借来的钱=30000*0.03+25000=25900
而机会成本就是放弃这个决策所能赚得最高会计利润
餐饮业的机会成本就是当老师 又利润等於收入减成本
当老师收入是当老师薪水+原本的存款收入=40000+20000*0.03=40600
因为没有提到当老师时的成本 假设成本为零
利润即为收入减成本=40600-0=40600
所以 餐饮业经济成本=会计成本+机会成本=25900+40600=66500
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◆ From: 140.115.216.196
1F:推 YLiLi:推强者我同学 01/06 23:36
2F:推 hwp1006:怒推 01/06 23:37
3F:推 zong2006:啊 关键在它说withdraw只是提出20000不能用 还没说它花掉 01/08 23:43
4F:→ zong2006:花掉25000材料费可能包含已经提出的20000在内了 重复计算 01/08 23:44
5F:→ zong2006:谢谢 我了了!!~ 01/08 23:44