會計有關存貨的問題 - 證照

題目是 a year-end balance of $297000

以下敘述是否影響期末存貨

the physical count of the inventory did not include goods costing $95000 that
were shipped to Alou FOB destination on December 27 and were still in transit
at year-end.

解答是no effect

我覺得有疑惑是，採用FOB destination的在途存貨，不是應該要算在賣方的期末存貨裡
面嗎？為什麼答案是沒有影響，依上面的敘述，95000不包含在存貨裡，不是應該要加進
去才對嗎？


希望會的人，幫我解答一下，感謝^^

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