这些成本计入一个名为开办费的资产账户。
Conceptually, organization costs are an intangible asset that will benefit the corporation over its entire life.从概念上讲,开办费是一项无形资产,它将使公司在其整个存续期受益。
Furthermore, banding with Coase's dissertation of the 'organization costs', we can also explain the boundary of the firm with the coherence between the history and the logic.而且结合科斯对“组织成本”的论述,我们也可以对企业的边界问题做出历史与逻辑相一致的解释。