Examlex
_______________________gives the buyer the right but not the obligation to buy a standardized basked of financial securities at a price determined today on a standardized date in the future.
Average Cost Formula
A method used in accounting to calculate the cost of sold goods or services by dividing the total cost of goods available for sale by the total number of items available.
Ending Inventory
The total value of all goods available for sale at the end of an accounting period, used in calculating the cost of goods sold and determining profitability.
FOB Destination
A shipping term indicating that the seller bears the shipping costs and maintains ownership until the goods reach the buyer's location.
FOB Shipping Point
A term used in shipping contracts to indicate that the buyer assumes responsibility for the goods and the shipping costs from the point of departure.
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