实用会计英语unit4Accounting for Manufacturing Business课件.ppt

MODULE 2 手不释卷 FOB destination: Under the term FOB destination, the ownership of the goods could pass to the buyer when the buyer receives the goods. Under this term, seller delivers the goods and pays the transportation costs to the buyer’s final destination. Please refers to the Exhibit 4-9 as the difference between FOB shipping point and FOB destination. 目的地交货：产品的所有权在购买方收到货物时转移给购买方。在此条款下，销售方运输货物并支付全程运费到购买方的最终目的地。 4-31 MODULE 2 手不释卷 2. Sales tax Most countries charge tax on sales of goods. The liability for the sales tax is incurred when the sales is made. On a regular period interval