미착품 (Goods in transit) 재고자산

in steem •  2 years ago 

선적지인도조건 (FOB Shipping Point) 선적하는 지점에서 수출자의 의무가 없어져 운송중인 재고자산은 구매자의 소유로 본다

목적지인도조건 (FOB Destination) 출하하는 도착지점에서 수출자의 의무가 없어져 운송중인 재고자산은 판매자의 소유로 본다

steem kr accouting fob shipping point destination
2 years ago by

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      ·  2 years ago 

    Upvoted! Thank you for supporting witness @jswit.

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