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
1F 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. |