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224. 以起運點交貨為條件，賒購商品一批，商品尚在運輸途中，進貨尚未入帳，期末存貨亦未列入，對當年度損益表有何影響？
(A)淨利高估
(B)淨利低估
(C)銷貨成本高估
(D)無影響。

答案：登入後觀看
難度： 簡單

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最佳解!
	企管小菜鳥小一上 (2017/03/26) 起運點交貨:運送途中的商品所有權屬於買方... (內容隱藏中) 查看隱藏文字

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.

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