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

在卖合同中约定所有权留，使出卖人获得了一项担权，受人则获得了一项有担权负担的所有权。

'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.

在赊双方中,商业的机会成本可以在供货方以“财务费”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方的财务处理上无法记录和体现。