85. 設運送條件為起運點交貨之銷貨行為，若買方支付運費，則分錄應貸記現金、借記
(A)其他應收款
(B)銷貨運費
(C)進貨運費
(D)暫收款。

答案：C
難度： 簡單

討論
私人筆記( 1 )

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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