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85. 設運送條件為起運點交貨之銷貨行為，若買方支付運費，則分錄應貸記現金、借記
(A)其他應收款
(B)銷貨運費
(C)進貨運費
(D)暫收款。

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難度： 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.


85. 設運送條件為起運點交貨之銷貨行為，若買方支付運費，則分錄應貸記現金、借記..-阿摩線上測驗