13.某公司採用定期盤存制,其中一批起運點交貨之商品仍在運送途中,雖已記錄進貨,..-阿摩線上測驗
1F
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2F 丸子 大四下 (2022/05/29)
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. |