'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,商业信用的本可以在供货方以“财务费用”的形式表出来,但是由于计的责权发生制原则,这种本往往在购货方的财务处理上无法记录。