某企业预计下年度销售净额为5000万元,应收账款周转天数为90天(一年按360天算),变动成本率为55%,资本成本为12%,则应收账款的机会成本是
A.65万元
B.70.5万元
C.82.5万元
D.88.5万元
正确答案是C
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