Blog para comentarios sobre educación continua para estudiantes y profesionales de la Contaduría Pública
http://grupodeinvestigacioncontable.wikispaces.com 2017 By Javier E. Miranda R., CPA, CGF, MADE, MTE.
Incoterms are trade terms published by the International Chamber of Commerce (ICC) that are commonly used in both international and domestic trade contracts. Incoterms, which is short for "international commercial terms," are used to make international trade easier by helping traders who are in different countries to understand one another.
Cost and freight, called CFR, is a trade term between a buyer and seller. CFR requires the seller to arrange for the transport of goods by sea to the required port. It also requires the seller to give the buyer the documents required to pick up the goods from the carrier. Read More
Delivery duty paid (DDP) is a shipping term specifying that the seller is responsible for all costs associated with delivery of the goods to the buyer. It is usually used when goods are exported to another country. Read More
A transaction in which the seller must pay for all of the costs related to transporting the goods and is responsible in full for the goods until they have been received and transfered to the buyer. Read More
The term delivered at place (DAP) is one used in international trade used to describe a deal in which the seller agrees to pay all costs of moving goods sold, and to suffer any potential losses, up to a specific location. Read More