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33.起運點交貨，若賣方代墊運費，則賣方應借記：
(A)銷貨成本
(B)進貨運費
(C)應收帳款
(D)銷貨運費

答案：登入後觀看
難度： 簡單
1F
Tony 國一上 (2021/04/14)

應收帳款(Receivables)應收帳款是指企業在正常的經營過程中因銷售商品、產品、提供勞務等業務，應向購買單位收取的款項，包括應由購買單位或接受勞務單位負擔的稅金、代購買方墊付的各種運雜費等 。

2F
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.


33.起運點交貨，若賣方代墊運費，則賣方應借記： (A)銷貨成本 (B)進貨運..-阿摩線上測驗