'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
机会成本可以供货方以“财务费用”
表现出来,但是由于会计责权发生制原则,这种机会成本
货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供货方以“财务费用”表现出来,但是由于会计责权发生制原则,这种机会成本货方财务处理上无法记录和体现。
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