采取方案一。因为仅考虑企业可得销售额，方案二因为是一年后付款190万元，根据银行借款利率10%，可计算该款折现到现值为190/(1+10%)=172.7万元，小于180万元，所以选择方案一

就是计算190万的现值啊，折现率就是银行贷款利率啊，就是190/1.1
选择现值更高的方案。
目测应该选择180万的方案

The first option is better for the firm because of the time value of money. However, from accounting's point of view, the income statement looks better by choosing the second option.  Because the revenue is recorded at the invoiced price, which is 190 in the second case.