bargainee

While the bargainee enjoys the rights of possession, using and proceeds of object in terms of the contract as well obtains the contingent right.

在买卖约定所有权保留，使出卖人获得了一项担保物权，买受人则获得了一项有担保物权负担的所有权。

'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.

在赊销信用方,商业信用的本可以在供货方以“财务费用”的形式表现出来,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和体现。