选择和确定产品赊销方案中，对应收账款占用资金的机会成本的计算公式为：应收账款占用资金×资金成本率×资金平均占用期间，其中，应收账款占用资金的计算存在着一些不同的理解，第一种是变动成本法，以赊销数量×单价×变动成本率确定应收账款占用资金；第二种是销售成本法 Select and determine the product credit plan, the opportunity cost of accounts receivable occupation cost of the formula is: account receivable funds × capital cost × average fund occupation period, of which account receivable funds exist in the calculation Some different understandings, the first is the variable cost method, the number of credit × price × variable cost rate to determine the accounts receivable funds; The second is the cost of sales method