'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.

在赊销信用双方,业信用的机会成本可以在供货方以“财务用”的形式表现出来,但是由于会计的责权制原则,这种机会成本往往在购货方的财务处理上无法记录和体现。