'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
供货方“财务费用”的形式
现出来,但是由于会计的责权
制原则,这种机会成本往往购货方的财务处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供货方“财务费用”的形式现出来,但是由于会计的责权制原则,这种机会成本往往购货方的财务处理上无法记录和体现。
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