英文2-机会成本及贸易(含中文)

2023/5/161Opportunitycost

andtrade1.Whichonedoyouchoose?2132023/5/16Whichopportunitywouldyouchoose？2023/5/16Opportunitycost

Opportunitycostiswhatevermustbegivenuptoobtainsomeitem.2023/5/162.Peoplefacetradeoffs.“Thereisnosuchthingasafreelunch!”2023/5/162.Peoplefacetradeoffs.Togetonething,weusuallyhavetogiveupanotherthing. Gunsv.butterFoodv.clothing Leisuretimev.work Efficiencyv.equityMakingdecisionsrequirestradingoffonegoalagainstanother.2023/5/162.Peoplefacetradeoffs.Efficiencymeanssocietygetsthemostthatitcanfromitsscarceresources.Equitymeansthebenefitsofthoseresourcesaredistributedfairlyamongthemembersofsociety.Efficiencyv.Equity2023/5/163.Thecostofsomethingis whatyougiveuptogetit.Decisionsrequirecomparingcostsandbenefitsofalternatives.Whethertogotocollegeortowork?Whethertostudyorgooutonadate?Whethertogotoclassorsleepin?2023/5/163.

Thecostofsomethingiswhatyougiveuptogetit

Theopportunitycost

ofanitemis

whatyougiveuptoobtainthatitem.2023/5/16Premises：MultipleoptionsScarcity3.TheCostofSomethingIsWhatYouGiveUptoGetIt.LALakerbasketballstarKobeBryantchosetoskipcollegeandgostraightfromhighschooltotheproswherehehasearnedmillionsofdollars.2023/5/16ExampleMr.Wangisthemanagerinacompany.Hehasastorefrontwhichissuitabletoestablishasmallshop

sohedecidedtooperatethebusiness.Expectedinvestment:200,000yuanHire2Employees2023/5/16112023/5/16Accordingtotheanalysisofthesituationlikethelocationandtheresidentpopulation,heestimatedthesalesinoneyearasfollows:Salesrevenue-Stockcost=Grossprofit480,000-320,000=160,000Othercosts

Wagestoemployees

60,000

taxes

10,000 WaterandElectricity 10,000Netprofit:

80,0002023/5/1612Haveallcostsbeenfullytakenintoaccount?Capitalinterest

Interestrate5%:10,000peryearTimeandability

Salaryformanager:80,000peryearRent

Therentofhisstorefront:60,000peryear2023/5/16ProfitcalculationSalesrevenue-Stockcost=Grossprofit360,000-200,000 =160,000Othercosts

Wagestoemployees

60,000

taxes

10,000 WaterandElectricity10,000 Capitalinterest 10,000 Timeandability 80,000 Rent 60,000Netprofit: -70,0002023/5/162023/5/1615Accordingtothisresult，shouldheresigntoestablishandmanagetheshop?No!2023/5/1615ScarcityandChoiceforIndividualsOpportunityCost(ofachoice):thevalueofthebestalternativethatwasnotchosenbecausesomethingelsewaschosen.Premises：MultipleoptionsScarcity162023/5/16ConclusionsOpportunitycostisanimportanteconomicconcept.Opportunitycostiscloselyrelatedtootherimportanteconomicalconcepts,parativeadvantage.2023/5/16OpportunityCost,anexample:Whatistheopportunitycostofattendingan8a.m.economicsclass?Toanswerthisquestion,thinkofalltheotheractivitiesyoucoulddoatthisexacttime,andrankthesechoices(frommostpreferredtoleastpreferred).2023/5/16OpportunityCost,anexample:At8a.m.,youcouldsleepabitmore,havealongerbreakfast,takemoretimetowalktoschool,watchtheearlymorningnews,etc.Sinceyoumadeachoicetocometoyour8a.m.economicsclass,thenthebestalternativethatyouDIDNOTchooseisyouropportunitycost.Ifyouvaluesleepthemost,thensleepingisyouropportunitycost.2023/5/162023/5/16203、Whatisyouropportunitycostofa4-yeardegreeatSICHUANUniversity?Foraneconomist,thecostofsomethingisnotjustthecashpayment,butallofthevaluegivenupintheprocessofacquiringthething.Forexample,thecostofauniversityeducationinvolvestuition,andtextbookpurchases,andalsothewagesthatwouldhavebeenearnedduringthetimeatuniversity,butwerenot.212023/5/16OpportunityCosts:CommunityCollegeandtheEconomicDownturnIn2008-2009whentheeconomywasexperiencingarecession(subprimecrisis),manycommunitycollegesreportedincreasedenrollmentsatapproximately10percentoverthepreviousyear.Canyouusetheconceptofopportunitycoststoexplainwhythismightbeso?2023/5/16Interdependenceand

theGainsfromTrade

2023/5/1623InterdependenceandTrade

ConsidertypicaldayforanAmericanYouwakeuptoanalarmclockmadeinKorea.Youpouryourselfsomeorangejuicemadefrom orangesgrowninFlorida.Youputonsomeclothesmadeofcottongrownin GeorgiaandsewninfactoriesinThailand.YouwatchthemorningnewsbroadcastfromNew YorkonyourTVmadeinJapan.Youdrivetoworkinacarmadeofparts manufacturedinahalf-dozendifferentcountries.

…andyouhaven’tbeenupformorethantwohoursyet!2023/5/1624相互依存与贸易

看看你的每天日常生活:早晨被产于韩国的闹钟叫醒；给自己倒了一杯佛罗里达产的橘子轧成的橘子汁；穿上用佐治亚生产的棉花而在泰国缝制的衣服；

从日本产的电视上看纽约播放的新闻节目；你开着用来自全世界十几个国家生产的部件组装的汽车去上学。

…这些事只是发生在你的不到两个小时的生活中。2023/5/1625InterdependenceandtheGainsfromTradeRemember,economicsisthestudyofhowsocietiesproduceanddistributegoodsinanattempttosatisfythewantsandneedsofitsmembers.2023/5/1626相互依存与贸易的好处记住，经济学是研究社会如何生产和分配物品，以满足所有社会成员的欲望和需要。2023/5/1627Howdowesatisfyourwantsandneedsinaglobaleconomy?Wecanbeeconomicallyself-sufficient.Wecanspecializeand tradewithothers, leadingtoeconomicinterdependence.2023/5/16在世界经济范围内，我们如何满足

自己的欲望和需要？我们可以在经济上自给自足。我们可以进行专业化分工，并与他人进行贸易，从而形成经济上相互依存的关系。2023/5/16InterdependenceandtheGainsfromTradeAgeneralobservation...Individualsandnationsrelyonspecializedproductionandexchangeasawaytoaddressproblemscausedbyscarcity.2023/5/16相互依存与贸易的好处一个一般性的观察结果...个人和国家依靠分工生产和交换来解决稀缺带来的问题。2023/5/16InterdependenceandtheGainsfromTrade

相互依存与贸易的好处But,thisgivesrisetotwoquestions:但是，这会带来两个问题:Whyisinterdependencethenorm?为什么相互依存是正常现象?Whatdeterminesproductionandtrade?什么决定生产和贸易?2023/5/16Whyisinterdependencethenorm?

为什么相互依存是正常的?

Interdependenceoccursbecausepeoplearebetteroffwhentheyspecializeandtradewithothers.因为人们专业化分工并与他人交易能使他们的福利变好，所以他们会形成相互依存关系。2023/5/16What

determinesthepatternofproductionandtrade?

什么决定生产和贸易？Patternsofproductionandtradearebasedupondifferencesinopportunitycosts.生产和贸易的模式决定于各自机会成本的不同。2023/5/16ProductionPossibilitiesCurve:example3,0001,0002,0002,200ProductionpossibilitiescurveABCQuantityofcarsproduced70060030001,000QuantityofComputersproducedDD-unattainableA,C–efficient(anypointsonPPC)B–inefficient(anypointsbelowPPC)Lecture136Comparativeadvantage:

thebasisforexchangeTheconceptofopportunitycostisfundamentaltomanyeconomicideasandmodels.Anexampleisthenotionofgainsfromtrade.Tradeallowspeopletospecialiseinwhattheydobest,leadingtoamutuallybeneficialoutcome.TheconceptofopportunitycostcanbeappliedtoexplainthepatternofspecializationandthetermsoftradeLecture137ComparativeadvantageandtradeImagineOnlytwogoods(carandrice)Onlytwocountries(AustraliaandJapan)ResourceendowmentAustralia–100unitsoflabourJapan–500unitsoflabourTechnologyAustralia:5unitsoflabourfor1car,1unitoflabourfor1tonneofriceJapan:10unitsoflabourfor1car,5unitsoflabourfor1tonneofriceECF1100Lecture138ComparativeadvantageandtradeQuestionsShouldtheytrade?Ifso,whatshouldeachproduce?Andatwhattermsshouldtheytrade?Withouttrade(self-sufficiencyorautarky),eachcountrychoosesconsumptionallocationonitsproductionpossibilitiescurve.Lecture139Self-Sufficiency:Australia(a)Australia’sproductionpossibilitiescurveRiceCar100202515APPCisastraightlinewiththeslopeequalto__.Australia’sopportunitycostof1caris__tonnesofrice.Australia’sopportunitycostof1tonneofriceis__car.SupposeAustraliachoosespointAunderself-sufficiency.ECF1100Lecture140Self-Sufficiency:Japan(b)Japan’sproductionpossibilitiescurveRiceCars100505025BPPCisastraightlinewiththeslopeequalto__.Japan’sopportunitycostof1caris__

tonnesofrice.Japan’sopportunitycostof1tonneofriceis__car.SupposeJapanchoosespointBunderself-sufficiency.41OpportunitycostsJapanAustraliaCarsRice2tonnes

ofrice½car5tonnesofrice1/5carAustralia:5unitsoflabourfor1car,1unitoflabourfor1tonneofriceJapan:10unitsoflabourfor1car,5unitsoflabourfor1tonneofriceECF1100Lecture1SpecialisationandtradeAustraliaisabsolutelybetteratboth,butrelativelybetteratproducingrice.Australiacanproducebothgoodsatalowerabsolutecost(usingfewerresources):Australiahasanabsoluteadvantageinbothgoods.ButtheopportunitycostofproducingacarislowerinJapan(2tonnesofrice)thaninAustralia(5tonnesofrice):Japanhasacomparativeadvantageinproducingcars.Iftheytrade,whatshouldeachcountryproduce?ECF1100Lecture143SpecialisationandtradeSupposethetwocountriesspecialiseinwhattheyhavecomparativeadvantagesin:Australiausesallitsresourcesproducing100tonnesofriceandJapanusesallitsresourcesproducing50cars.Asaresult,thetotaloutputislargerforbothgoodsthanconsumptionunderself-sufficiency.Theycanmakebothbetteroffbyspecialisingandtradingwhattheyarecomparativelybetterat.Example:Australiacantrade60tonnesofricefor20cars(calledthetermsoftrade),consuming(20,40),givingJapan(30,60).

ECF1100Lecture144Consumptionbefore(after)tradeJapanAustraliaCarsRice25(30)50(60)15(20)25(40)Total40(50)75(100)ECF1100Lecture145OpportunitycostandtradeOpportunitycostsplaytworoleshere.First,itdeterminesthepatternofspecialisationbydeterminingcomparativeadvantages.Second,ittellsushowthetermsoftradeshouldbedetermined.

Intheexample,anytermsbetween1carfor2tonnesofrice(Japan’sopportunitycost)and1carfor5tonnesofrice(Australia’sopportunitycost)areacceptable.

Lecture146Comparativeadvantageandtrade:recapShouldtheytrade?A:Ifso,whatshouldeachproduce?A:Andatwhattermsshouldtheytrade?A:Imagine...onlytwogoods:potatoesandmeatonlytwopeople:apotatofarmerandacattlerancherWhatshouldeachproduce?Whyshouldtheytrade?AParablefortheModernEconomy2023/5/16设想...只有两种商品:土豆和牛肉只有两个人:农场主和牧场主每个人应该生产什么?他们为什么应该交易?一个现代经济学寓言2023/5/16TheProductionOpportunitiesoftheFarmerandtheRancher49农场主和牧场主的生产机会50Self-SufficiencyByignoringeachother:Eachconsumeswhattheyeachproduce.Theproductionpossibilitiesfrontier(curve)isalsotheconsumptionpossibilitiesfrontier.Withouttrade,economicgainsarediminished.2023/5/16自给自足不考虑相互交易:每个人消费的就是他所生产的。生产可能性边界也是消费可能性边界。没有贸易，经济利益就会减少。2023/5/16ProductionPossibilitiesFrontiersPotatoes(ounces)Meat(ounces)481224(b)TheRancher’sProductionPossibilitiesFrontier0BIfthereisnotrade,therancherchoosesthisproductionandconsumption2453ProductionPossibilitiesFrontiersPotatoes(ounces)Meat(ounces)328416(a)TheFarmer’sProductionPossibilitiesFrontier0AIfthereisnotrade,thefarmerchoosesthisproductionandconsumption54生产可能性边界土豆(盎司)牛肉(盎司)328416(a)农场主的生产可能性边界0A如果没有贸易，农场主选择这个产量和消费量。55生产可能性边界土豆(盎司)牛肉(盎司)481224(b)牧场主的生产可能性边界0B如果没有贸易，牧场主选择这个产量和消费量。2456TheFarmerandtheRancherSpecializeandTradeEachwouldbebetteroffiftheyspecialized

inproducing

theproducttheyaremoresuitedtoproduce,andthen

trade

witheachother.Thefarmershouldproducepotatoes.Theranchershouldproducemeat.2023/5/16农场主和牧场主专业化分工并进行交易如果每人生产他们更擅长生产的产品，然后进行交易，他们每个人的福利会变好。农场主应该生产土豆。牧场主应该生产牛肉。2023/5/16TheGainsfromTrade:ASummaryCopyright©2004South-Western59表2.贸易的好处:总结农场主牧场主没有贸易时的生产量和消费量

牛肉

土豆

牛肉土豆

4盎司16盎司12盎司24盎司60Table2TheGainsfromTrade:ASummaryCopyright©2004South-Western表2.贸易的好处:总结农场主牧场主没有贸易时的生产量和消费量有贸易时的生产量交易量消费量贸易的好处：消费量的增加

牛肉

土豆

牛肉土豆

4盎司16盎司12盎司24盎司0盎司32盎司18盎司12盎司得5盎司给15盎司给5盎司得15盎司

5盎司17盎司13盎司27盎司1盎司1盎司1盎司3盎司62Figure2.HowTradeExpandstheSetofConsumptionOpportunitiesCopyright©2003Southwestern/ThomsonLearningPotatoes(ounces)416517832AA*0Meat(ounces)(a)TheFarmer’sProductionandConsumptionFarmer'sproductionandconsumptionwithouttradeFarmer'sconsumptionwithtradeFarmer'sproductionwithtrade63图2.贸易如何扩大了消费机会的集合土豆(盎司)416517832AA*0牛肉（盎司)(a)农场主的生产和消费没有贸易时农场主的生产量和消费量有贸易时农场主的消费量有贸易时农场主的生产量64Figure2HowTradeExpandstheSetofConsumptionOpportunitiesPotatoes(ounces)12241327B0Meat(ounces)(b)TheRancher’sProductionandConsumption48241218B*Rancher'sconsumptionwithtradeRancher'sproductionwithtradeRancher'sproductionandconsumptionwithouttrade65图2.贸易如何扩大了消费机会的集合土豆(盎司)12241327B0牛肉（盎司)(b)牧场主的生产和消费’48241218B*有贸易时牧场主的消费量有贸易时牧场主的生产量没有贸易时牧场主的生产量和消费量66ThePrincipleof

ComparativeAdvantageWhoshouldproducewhat?Howmuchshouldbetradedforeach product?Whocanproducepotatoesatalowercost--thefarmerortherancher?Differencesinthecostsofproductiondeterminethefollowing:2023/5/16比较优势原理谁应该生产什么?每个产品的交换比例?谁能以更低的成本生产土豆——农场主还是牧场主？生产成本的差异决定了：2023/5/16DifferencesinCostsofProductionThenumberofhoursrequiredtoproduceaunitofoutput.(forexample,onepoundofpotatoes)Theopportunitycostofsacrificingonegoodforanother.Twowaystomeasuredifferencesincostsofproduction:2023/5/16生产成本的差异生产一个单位的产出（比如一盎司土豆）所需要的时间（分钟数）。机会成本：把资源用于生产一种物品而放弃生产另一种物品的数量。衡量生产成本差异的两种方法:2023/5/16AbsoluteAdvantageThecomparisonamongproducersofagoodaccordingtotheirproductivity—absoluteadvantage。Describestheproductivityofoneperson,firm,ornationcomparedtothatofanother.Theproducerthatrequiresasmallerquantityofinputstoproduceagoodissaidtohaveanabsoluteadvantageinproducingthatgood.2023/5/16绝对优势绝对优势——根据生产率比较一种物品的不同生产者。描述一个人、公司和国家相对于其他个人、公司和国家的生产率。如果一个生产者生产一个单位的物品所需的投入要素比其他生产者少，就说该生产者在生产此物品上有绝对优势。2023/5/16AbsoluteAdvantageTheRancherneedsonly10minutestoproduceaounceofpotatoes,whereastheFarmerneeds15minutes.TheRancherneedsonly20minutestoproduceaounceofmeat,whereastheFarmerneeds60minutes.TheRancherhasanabsoluteadvantageintheproductionofbothmeatandpotatoes.2023/5/16绝对优势牧场主生产一盎司土豆只需要10分钟，而农场主则需要15分钟。牧场主生产一盎司牛肉只需要20分钟，而农场主则需要60分钟。牧场主在生产牛肉和土豆方面都有绝对优势2023/5/16OpportunityCostand

ComparativeAdvantageComparesproducersofagoodaccordingtotheiropportunitycost.

Theproducerwhohasthesmalleropportunitycostofproducingagoodissaidtohaveacomparativeadvantageinproducingthatgood.2023/5/16机会成本与比较优势根据机会成本比较一种物品的不同生产者。如果一个生产者生产一种物品的机会成本比其他生产者小，就说该生产者在生产此物品上有比较优势。2023/5/16ComparativeAdvantageandTradeWhohastheabsoluteadvantage?Thefarmerortherancher?

Whohasthecomparativeadvantage?Thefarmerortherancher?2023/5/16比较优势与贸易谁有绝对优势?农场主还是牧场主?

谁有比较优势?农场主还是牧场主?2023/5/16TheOpportunityCostofMeatandPotatoes79牛肉和土豆的机会成本80ComparativeAdvantageandTradeTheRancher’sopportunitycostofanounceofpotatoesis1/2ounceofmeat,whereastheFarmer’sopportunitycostofanounceofpotatoesis1/4anounceofmeat.

TheRancher’sopportunitycostofanounceofmeatisonly2ouncespoundofpotatoes,whiletheFarmer’sopportunitycostofanounceofmeatis4ouncesofpotatoes...2023/5/16比较优势与贸易牧场主生产一盎司土豆的机会成本是1/2盎司牛肉，而农场主生产一盎司土豆的机会成本是1/4盎司牛肉。牧场主生产一盎司牛肉的机会成本是2盎司土豆，而牧场主生产一盎司牛肉的机会成本是4盎司土豆。2023/5/16ComparativeAdvantageandTrade…so,theRancherhasacomparativeadvantageintheproductionofmeatbuttheFarmerhasacomparativeadvantageintheproductionofpotatoes.2023/5/16比较优势与贸易所以，牧场主在生产牛肉上有比较优势，而农场主在生产土豆上有比较优势2023/5/16ComparativeAdvantageandTradeComparativeadvantageanddifferencesinopportunitycostsarethebasisforspecializedproductionandtrade.Wheneverpotentialtradingpartieshavedifferencesinopportunitycosts,theycaneachbenefitfromtrade.2023/5/16比较优势与贸易比较优势和机会成本的差异是专业化分工生产和贸易的基础。只要潜在的交易双方机会成本不同，双方都能从贸易中获得利益。2023/5/16BenefitsofTrade贸易的好处Tradecanbenefiteveryoneinasocietybecauseitallowspeopletospecializeinactivitiesinwhichtheyhaveacomparativeadvantage.贸易可以使社会中每一个人受益，因为贸易可以使每个人从事自己有比较优势的活动。2023/5/1687AdamSmithandTradeInhis1776bookAnInquiryintotheNatureandCausesoftheWealthofNations,AdamSmithperformedadetailedanalysisoftradeandeconomicinterdependence,whicheconomistsstilladheretotoday.2023/5/1688亚当.斯密与贸易在1776年的著作《国民财富的性质和原因的研究》中，亚当.斯密对贸易和相互依存就进行了详细的分析，至今经济学家还继承了这一分析。2023/5/1689DavidRicardoandTrade

大卫.李嘉图和贸易Inhis1816bookPrinciplesofPoliticalEconomyandTaxation,DavidRicardodevelopedtheprincipleofcomparativeadvantageasweknowittoday.在1817年的著作《政治经济学与税赋原理》中，李嘉图提出了我们现在熟知的比较优势原理。2023/5/1690ShouldTigerWoodsMowHisOwnLawn?

泰格尔.伍兹应该自己修剪草坪吗？??APPLICATIAPPVAOEADVANTAGEAPPLICATIONSOFCAMPARATITEADVANTAGE比较优势的应用91APPLICATIONSOFCOMPARATIVEADVANTAGE

ShouldtheUnitedStatesTradewithOtherCountries?Eachcountryhasmanycitizenswithdifferentinterests.Internationaltradecanmakesomeindividualsworseoff,evenasitmakesthecountryasawholebetteroff.Imports—goodsproducedabroadandsolddomesticallyExports—goodsproduceddomesticallyandsoldabroad2023/5/16比较优势的应用美国应该与其他国家进行贸易吗?每个国家都有许多具有不同利益的公民。尽管国际贸易可以使整个国家的福利变好，但也可能使一些个人福利变坏。进口—国外生产在国内销售的物品。出口—国内生产在国外销售的物品。2023/5/16SummaryEachpersonconsumesgoodsandservicesproducedbymanyotherpeoplebothinourcountryandaroundtheworld.Interdependenceandtradeallowpeopletoenjoyagreaterquantityandvarietyofgoodsandservices.2023/5/16小结每个人都消费由国、内外许多其他人生产的物品与劳务。相互依存和贸易可以使每个人享用更多数量和品种的物品与劳务。2023/5/16SummaryTherearetwowaystocomparetheabilityoftwopeopleproducingagood.Thepersonwhocanproduceagoodwithasmallerquantityofinputshasanabsoluteadvantage.Thepersonwithasmalleropportunitycosthasacomparativeadvantage.2023/5/16小结有两种方式比较一个生产者生产一种物品的能力。一个可以用更少量投入生产物品的生产者被称为在生产这种物品上有绝对优势。

具有更小机会成本的生产者被称为有比较优势。2023/5/16SummaryThegainsfromtradearebasedoncomparativeadvantage,notabsoluteadvantage.Trademakeseveryonebetteroffbecauseitallowspeopletospecializeinthoseactivitiesinwhichtheyhaveacomparativeadvantage。Comparativeadvantageappliestocountriesaswellastopeople.2023/5/16小结贸易的好处基于比较优势，而不是绝对优势。

贸易可以使每一个人状况变好，因为贸易可以使人们专门从事自己有比较优势的活动。比较优势原理适用于国家和个人。2023/5/16ECF1100Lecture1100ECF1100Lecture1100IrrelevanceofsunkcostsSunkcostsarethecoststhatcannotberecoveredatthemomentadecisionismadeExpenditureonthingsthathavenoresalevalueoralternativeusesExamples:advancerentpaymentforofficespace,feespaidforconsultingservicesGenerally,sunkcostsshouldnotmatterinyourdecision-making.Question:You’vedriven30kmtobuyashirtatadiscountdepot.Youreckonthatthecostofdrivingwas$15.Butyoufindthatpriceatthediscountdepotisonly$10lowerthanelsewhere.Whatshouldyoudo?ECF1100Lecture1101Lecture1Averagevs.marginalcostsIfthebenefitfromlaunchisconstantat$6billionperlaunch,whatisthenumberoflaunchesthatmaximizestotalbenefits–totalcosts?2023/5/161022、注意：隐形成本与显性成本一样重要，但由于隐形成本不明显，往往被忽略。2023/5/16103例子：老太太租房的例子：隐形成本的其余例子：2023/5/161043、结论：在决策时，显性成本和隐形成本一样重要，都必须考虑。内涵成本与外显成本一样重要，但由于内涵成本不明显，往往被忽略，在决策时，都必须考虑。2023/5/16105四、企业利润作用1. 对企业家投入资源并承担风险的激 励； 2. 对管理才能和技术创新的回报；3. 刺激企业提高资源配置和使用的效 率。1、会计利润对应会计成本会计利润是指企业所有者在支付除资本以外的所有要素报酬之后剩下的利润。是根据会计准则计算的结果2023/5/161062023/5/161072、正常利润（正常回报）指企业主如果把这笔投资投于其他相同风险的事业可能得到的收入，即是为吸引企业主在本企业投资，必须给他的最低限度的报酬。定义：为防止资源向其他企业或行业转移所必需的最低支付。2023/5/161083、经济利润（超额利润）经济学家的经济利润也是收入减去成本后的差额，但是经济学家对利润有严格的定义。对会计师而言：利润=总收入-总成本，然而对经济学家而言，这一结果高估了利润。正常回报以机会成本扣减。意识形成：经济利润才是正真的利润。2023/5/16109例子：选用正确的成本（利润）概念决策一位家庭主妇，几年前以每码5元的价格买了一块布料。现在由于涨价，把该布料卖给缝纫店的价格为每码15元。如果将该布料做成衣服后卖出，估计价格为90元。每件衣服需用4码布料和4个工时。如果为别人做蛋糕，每小时可获得10元的工时费。2023/5/16110用会计成本：收入减成本等于利润。收入90

减：材料费4*5=20利润70结论：每套衣服有70元的利润。2023/5/16111用机会成本：

收入90

减：材料费15*4=60

工时费10*4=402023/5/16112结论：做衣服无利可图！决策：布料-----出售

15*4=60利润-10

自己-----自己做面包挣工时费