'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.

在赊销信用双方中,商业信用成本可以在供货方以“财务用”形式表现出来,但是由责权发生制原则,这种成本往往在购货方财务处理上无法记录和体现。