'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“财务用”的形式表现,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财务处理上无法记录和体现。