'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.
赊销信用双方中,商业信用
机会成本可以
方以“财务费用”形式
现出来,但是由于会计
权发生制原则,这种机会成本往往购方财务处理上无法记录和体现。
'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.
赊销信用双方中,商业信用机会成本可以方以“财务费用”形式现出来,但是由于会计权发生制原则,这种机会成本往往购方财务处理上无法记录和体现。
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