求支援！资本的机会成本的一个题目题目

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收藏 2015-03-27

Elinore isasked to invest $5100 in a friend's business with the promise that the friendwill repay $5610 in one year. Elinore finds her best alternative to thisinvestment, with similar risk, is one that will pay her $5508 in one year. U.S.securities of similar term offer a rate of return of 7%. What is theopportunity cost of capital in this case?

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cpamodeler

2015-3-28 10:26:07

Principle: $5100 Future return: $5610

Alternative 01: $5508
Fair market return (alternative 02) : $5100X(1+7%) = $5457

According to GAAP's relevant requirement,
the opportunity cost is the "second best" option, $5508.

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