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机会成本:你不花的那笔钱,也在算钱
Corporate Finance Institute(CFI)2026.07.07

CFI 给机会成本下的定义只有一句,却值整个财务课:机会成本,是你放弃的次优选择的价值。
The opportunity cost is the value of the next best alternative foregone. In simplified terms, it is the cost of what else one could have chosen to do. ——「机会成本,是被放弃的次优选项的价值。说白了,就是『你本来还可以做什么』的代价。」