The paper analyses the confusion in the concept of concerning cost in accounting and economics. It redefines the concept of accounting cost,comparing with opportunity cost,in order to better understand and handle accounting cost and opportunity cost.

• 分析了会计学和经济学中有关“成本”概念的困惑,重新定义了“会计成本”,并把它和“机会成本”作比较,以便更好地理解运用会计成本和机会成本。