1.'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.
1.在赊销用双方中,
业
用的机会成本可以在供货方以“财务
用”的形式表现出来,但是由于会计的
权
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。