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John | 27th May 2011, 11:50 AM | HKDSE經濟科 | (882 Reads)
Profit = Total revenue – total cost
利潤=總收入—總成本。以上似乎簡單。 

 

Total revenue = the quantity of output sold times the selling price
總收入=公司產出的賣出量乘以售價。 

Economists and accountants measure costs differently.
不過,經濟學家和會計師對costs有不同看法。 

To an economist, total costs include all the opportunity costs of producing the goods and services sold.
經濟學家認為,total costs包括生產商品和服務的所有機會成本。 

Opportunity costs of ABC is all those things which must be forgone to acquire ABC.
ABC的機會成本就是為了取得ABC而放棄的所有東西。 

Opportunity costs can be explicit costs and implicit costs.
機會成本可以是顯見的或隱含的。 

If you sell books and you pay $10,000 for some books, you can no longer use that $10,000 to buy something else.  That $10,000 is an explicit (opportunity) cost, a cost requiring you to pay money.
你做賣書生意,用10,000元買書,這是現金付出,是顯見(機會)成本。 

If you own the bookshop premises yourself, and the shop can be leased out for $800,000 a month.  Since you use the shop to sell books yourself, you cannot collect the $800,000 as rent.  That $800,000 is an implicit (opportunity) cost, a cost which do not require a cash outlay.
如果你是書店商鋪的業主,如果你將書店放租,每月可收租金800,000元。但因為你自己用鋪址賣書,你收不到800,000元租金,這800,000元是你的隱含(機會)成本,即沒有支付現金支出但在經濟學上卻認為已經發生了的成本。會計師不計算這種成本,但你做經營決策時一定會考慮(如果你是rational man!)。

Economists and accountants measure costs differently. Economists consider opportunity costs.  That means economists consider both explicit and implicit costs.  Accountants often ignore implicit costs and measures explicit costs only, i.e. the money that actually flows out as costs.
(這段請自己看,意思在其他各段的中文已經有了,不用解啦)
 

Consequently, an economist and an accountant sees a firm’s profit differently.
因為對costs的看法不同,經濟學家和會計師對profit也有不同的量度方法(因為要計算profit,必須計算costs

Economists measure economic profit.  Accountants measure accounting profit.  Accounting profit is often greater than economic profit, because:
經濟學家量度經濟利潤(economic profit)。
會計師量度會計利潤(
accounting profit)。會計利潤大於經濟利潤,因為:

Economic profit = total revenuetotal opportunity costs, explicit and implicit.
經濟利潤=總收入總機會成本(顯見的和隱含的)

Accounting profit = total revenue  total explicit costs
會計利潤=總收入總顯見成本

經濟學家認為,total revenue 要減去implicit costsexplicit costs,得到的economic profit才算profit,所以economic profit (只有一格紅色)少於accounting profit(有兩格紅色)

會計師的工作不是決策而是記錄和審核,所以傾向注重既成事實,認為支出的金錢才算costs(其實是explicit costs),機會成本不算,由於total revenue只減去explicit costs而不減去implicit costs,所以accounting profit (有兩格紅色)大於economic profit (只有一格紅色)。

Total Revenue

Economic profit

Total Revenue

Accounting profit

Implicit costs

Explicit costs

Explicit costs

 由此,不難了解漢榮書店為何搬遷,那800,000元租金是機會成本。漢榮是應有accounting profit的,帳面不虧損,但如果將800,000元機會成本計進去,在現址做下去並不划算:

漢榮書局舖月租80萬賣波鞋(摘自《頭條日報》)

2011-05-27

旺角老牌書局將變身為「波鞋舖」,半年前放租的漢榮書局,近日獲一家知名「波鞋店」承租,月租達八十萬元,等同這家老牌書局出售八萬本教科書的盈利,而漢榮書局將搬到於去年三月購入的油麻地彌敦道舖位。漢榮書局老闆石漢基高興地說:「書局擴大了一倍,除了教科書外,亦兼營其他書籍,舊舖租金收入足夠供給新舖,還有盈餘。」

位於旺角一地段的漢榮書局自用舖址,去年十一月放租,市場曾傳出,有準租客出價九十五萬元洽租,不過,該宗租務已在近日塵埃落定,消息人士透露,一家主力售賣「波鞋」的體育用品公司,剛以每月八十萬元成功搶租該舖,平均呎租三百七十六元,並於下月收舖。

        
漢榮書局老闆石漢基接受傳媒查詢時,對於出租舖位感滿意,又指教科書行業競爭激烈,書局要賣八萬本書,才有望賺八十萬元。儘管早前市場指有人出價高達九十五萬元,惟石氏強調:「八十萬已令人滿意,我們不貪心,租客亦需要有盈利,要不然長做不下來,沒人承租,亦會令我們煩惱。」
 

Picture

 

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