(погрузка товара за счет отправителя) FOB (free on board) shipping point ФОБ пункт отгрузки (погрузка товара за счет покупателя) footingоборот (также movement - англ.); итог по столбцу (в противоположность cross-footing - итогу по строке)
Специализированный англо-русский словарь бухгалтерских терминов. А. В. Чмель, А. В. Андрюшин.
Free On Board — otheruses|FOBFOB is an initialism for Free On Board or Freight On Board. Generally, FOB deals with the shipping of goods. It specifies which party (buyer or seller) pays for which shipment and loading costs, and/or where responsibility for the… … Wikipedia
free on board — adverb (or adjective) : without charge for delivery to and placing on board a carrier at a specified point abbr. f.o.b. * * * free on board Delivered on a vessel or other conveyance at no charge at all (abbrev fob) • • • Main Entry: ↑free * * *… … Useful english dictionary
Free On Board — adjective without charge to the purchaser for delivery on board a carrier (originally a ship), at a specified location or point; used in such phrases as FOB destination to specify the point where the … Wiktionary
FOB — Free on board some location (for example, FOB shipping point; FOB destination). A delivery term which requires a seller to ship goods and bear the expense and risk of loss to the F.O.B. point designated. The invoice price includes delivery at… … Black's law dictionary
FOB — Free on board some location (for example, FOB shipping point; FOB destination). A delivery term which requires a seller to ship goods and bear the expense and risk of loss to the F.O.B. point designated. The invoice price includes delivery at… … Black's law dictionary
FOB — [1] Acronym for Freight on Board. Used to describe when goods are loaded for free on a delivery vehicle at the seller s place of business, but the buyer has to pay transportation charges to the delivery destination. [2] When not an acronym, it… … Dictionary of automotive terms
Incoterms — Saltar a navegación, búsqueda Los incoterms (acrónimo del inglés international commercial terms, ‘términos internacionales de comercio’) son normas acerca de las condiciones de entrega de las mercancías. Se usan para dividir los costes de las… … Wikipedia Español
Incoterms — Les Incoterms (contraction des mots anglais International Commercial Terms) sont des termes commerciaux, dont la règlementation est édictée et publiée par la Chambre de commerce internationale[1] à Paris. Les Incoterms s expriment par une… … Wikipédia en Français
Incoterm — Incoterms or international commercial terms are a series of international sales terms widely used throughout the world. They are used to divide transaction costs and responsibilities between buyer and seller and reflect state of the art… … Wikipedia
Incoterms — National Incoterms chambers. The Incoterms rules or International Commercial terms are a series of pre defined commercial terms published by the International Chamber of Commerce (ICC) widely used in international commercial transactions. A… … Wikipedia
Incoterm — Incoterms Les Incoterms (contraction des mots anglais International Commercial Terms) sont des termes commerciaux, dont la règlementation est édictée et publiée par la Chambre de commerce internationale[1] à Paris. Les Incoterms s expriment par… … Wikipédia en Français
