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

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

'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.

赊销信用双方中,商业信用的机会成本可货方“财务费用”的形式表现出来,但是由于会计的责权发生制原则,这种机会成本往往购货方的财务处理上无法记录和体现。