'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.

在赊销信用双中,商业信用的机会成本可在供货“费用”的形式表现出来,但是由于会计的责权发生制原则,这种机会成本往往在购货的理上无法记录和体现。