bargainee

While the bargainee enjoys the rights of possession, using and proceeds of object in terms of the contract as well obtains the contingent right.

买卖合同中约定所有权保留，使出卖人获得了一项担保物权，买受人则获得了标的物的占有、使用和收益权，并取得了附条件的所有权。

's side, this opportunity cost can be charged up into acount in form of" financial cost", but on bargainee's side, sometimes it cannot be charged up into account.

赊销信用双方中,商业信用的机会成本可以供货方以“财务费用”的形式表现出来,但是由于会计的责权发生制原则,这种机会成本购货方的财务处理上无法记录和体现。