【詳解卡新福利】寫作批改懸賞券，將於 2024/09/30 23:59:59 過期，還沒使用或領取，趕快前往領取並使用吧！ 前往查看

技檢◆會計事務-乙級題庫下載題庫

上一題
48. 起運點交貨，若賣方代墊運費，則賣方應借
(A)應收帳款
(B)銷貨運費
(C)進貨運費
(D)暫收款。

答案：登入後觀看
難度： 非常簡單
1F
丸子 大四下 (2022/05/29)
FOB shipping point 起運點交貨
運貨條件為商品直接由賣方移交給承運人
買方負擔運費
FOB is a shipping term that stands for “free on board.” If a shipment is designated FOB (the seller's location), then as soon as the shipment of goods leaves the seller's warehouse, the seller records the sale as complete. The buyer owns the products en route to its warehouse and must pay any delivery charges.


48. 起運點交貨，若賣方代墊運費，則賣方應借(A)應收帳款(B)銷貨運費(C)..-阿摩線上測驗