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14. 設買賣條件為起運點交貨，若賣方代付運費，則賣方分錄可借記
(A)銷貨運費
(B)進貨運費
(C)應付帳款
(D)應收帳 款。

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難度： 簡單
1F
Rilakkuma 小三下 (2022/04/30)

起運點交貨，賣方代付運費  -->  運費為買方應付
賣方分錄為  借記：應收帳款
買方分錄為  借記：進貨運費

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.


14.設買賣條件為起運點交貨，若賣方代付運費，則賣方分錄可借記 (A)銷貨運費(..-阿摩線上測驗