請問有d 貨如果係用fob term, 係月尾時己經上左船運緊去工廠,但未到的,係

accounting 的角度係咪都係要計入closing stock, 因為個risk & rewards 已經

passed to 我公司? thx everyone.                 

Yes, stock take 個數, 再加埋其他應count未count = closing stock