信用交易中的应付款项产生了商业信用资金，而商业信用资金的现金折扣通常以机会成本的形式出现。
Acount payable in business on credit brings credit capital, while cash discount for acount payable has the form of opportunity cost generally.
该文认为，在计算资金成本时，不应考虑机会成本。
Therefore, opportunity cost should be out of consideration in valuing capital cost.
第46条经营者之资金成本率应反映其投入资金之机会成本。
Article 46 the cost of capital of an Operator shall reflect the Operator's opportunity cost of funds invested.
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