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10.有關運費之敘述,下列何者錯誤?
(A) 起運點交貨之運費由買方承擔
(B) 目的地交貨之運費由賣方承擔
(C) 買方承擔的運費為存貨之成本
(D) 賣方承擔的運費為存貨之成本

答案：登入後觀看
難度： 非常簡單
1F
Elaine Lee 國二下 (2015/10/09)
運費由賣方支付，其分錄借方科目為銷貨運費。
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.


10.有關運費之敘述,下列何者錯誤? (A) 起運點交貨之運費由買方承擔 ..-阿摩線上測驗