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

在买卖合同中约定所有权留，使出卖了一项担物权，买受则了一项有担物权负担所有权。

'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.

在赊销双方中,商业机会成本可以在供货方以“财务费”形式表现出来,但是由于会计责权发生制原则,这种机会成本往往在购货方财务处理上无法记录和体现。