Question

某企业购入一批货物,供货方提供的折扣条件为"2/10,n/30",即企业能在10日内付款,将会享受到20％的现金折扣

Answer 1

1、丧失现金折扣的机会成本=2%/(1-2%) *360/(30-10)=36.73%

2、丧失现金折扣的机会成本=2%/(1-2%) *360/(50-10)=18.37%

3、丧失现金折扣的机会成本=1%/(1-1%) *360/(30-15)=24.24%

4、选择第二种,对企业更有利.