'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“费用”的形式现出来,但是由于会计的责权发生制原则,这种机会成本往往购货方的理上无法记录和体现。
'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“费用”的形式现出来,但是由于会计的责权发生制原则,这种机会成本往往购货方的理上无法记录和体现。
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