财务费用

'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.

在赊销信双方中,商业信会成本可以在供货方以“财务费”形式表出来,但是由于会计责权发生制原则,这种会成本往往在购货方财务处理上无法记录和体。