k*********l
发帖数: 1218 | 1 outbound freight：从厂运到港口的费用，应该记录SG&A，还是COGS-overhead
我知道通常都是计入SGA，因为这个费用如果seller承担的话，已经考虑进价格里了，
但是如果价格就是FOB港口的话，从厂里到港口的费用怎么记录？好像COGS-overhead也
行啊，而且更合理
关税的费用-duty都是计入在哪里的，这里也是只outbound，多谢 | y****o
发帖数: 162 | 2 Out bound freight is kind of delivery cost, so should be SG&A.
COGS, like what it sounds, the cost to turn materials into goods, after
products are made, how could you incur more COGS? | y****o
发帖数: 162 | 3 Accounting is very simple - all about common sense. It's a set of rules made
up by people to be followed anyway. How hard can it be? | k*********l
发帖数: 1218 | |
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