'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.

在赊销信双中,商业信机会成本可以在供以“财务”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财务处理上无法记录和体现。