英语翻译Transportation Costs and Sales TaxesMerchandise business

英语翻译
Transportation Costs and Sales Taxes
Merchandise businesses incur transportation costs in selling and purchasing merchandise.In addition,a retailer must also collect sales taxes in most states.In this section,we briefly discuss the unique aspects of accounting for transportation costs and sales taxes.
Transportation costs
Does the buyer or the seller pay transportation costs?It depends upon when the ownership(title) of the merchandise passes from the seller to the buyer.7 The terms a sale should indicate when the ownership(title) of the accounting for transportation costs and sales taxes.
The ownership of the merchandise could pass to the buyer when the seller delivers the merchandise to the transportation company or freight carrier .For example ,DaimlerChrysler records the sale and the transfer of ownership of its vehicles to dealers when the vehicles are shipped.In this case,the terms are said to be FOB (free on board) shipping point.This term means that DaimlerChrysler is responsible for the transportation charges to the shipping,which is where the shipment originates.The dealer then pays the transportation costs to the final destination.Such costs are part of the dealer’s total cost of purchasing inventory and should be added to the cost of the inventory by debiting Merchandise Inventory.
To illustrate,assume that on January 19,Online Solutions buys merchandise from Data Max on account,$2,900,terms FOB shipping point,and prepays the transportation cost of $150.The effects on the accounts and financial statements of the purchase are as follows:
On January 19 purchased $2,900 of merchandise,FOB shipping point.Paid transportation charges of $150.
The ownership of the merchandise could pass to the buyer when the buyer receives the merchandise.In this case,the terms are said to be FOB (free on board) destination .This term means that the seller delivers the merchandise to the buyer’s final destination,free of transportation costs to the final destination.The seller increases Transportation Out or Delivery Expense,which is reported on the seller’s income statement as an expense.
Sometimes FOB shipping point and FOB destination are expressed in terms of the location at which the title to the merchandise passes to the buyer.For example,if Toyota Motor Co.’s assembly plant in Osaka,Japan,sells automobiles to a dealer in destination could be expressed as FOB Chicago.
Shipping terms,the passage of title,and whether the buy or seller or seller pays the transportation costs are summarized in Exhibit 10.
Sales Taxes
Almost all states and many other taxing units levy a tax on sales of merchandise.8 The liability for the sales tax is incurred the sale is made.

可能有一些术语翻译的不太好,但是肯定不是直译的,我学过这些中文的课程,基本都能对上,但是由于我的英语有限,所以对于翻译结果希望你存疑.
运输成本和销售税金
商业企业在销售和购买商品时会发生运输成本.而且在大多数国家,零售商也必须征收销售税金（按照中国的说法应该时增值税吧）.在这一章节,我们简要的探讨一下运输成本和销售税金的会计处理这一方面.
运输成本
运输成本是由买方还是卖方支付呢?这取决于商品所有权的转移.7 The terms a sale should indicate when the ownership(title) of the accounting for transportation costs and sales taxes.（没看懂）
商品的所有权在卖方将商品运送到运输公司或者货运承运人那里时转移到买方.比如DaimlerChrysler在将销售给经销商的车辆装船的时候所有权随之转移并且计入销售.这种情况下,术语叫做FOB（装运港交货）,这个术语意味着DaimlerChrysler公司负责离岸港之前的运输费用.（这句翻译的不好,意思就是如果是海运从a到b,只负责装上a的费用,装上之后就什么都不管了）经销商再支付运送到最终目的地的运输费用.这样的成本是经销商总的采购成本的一部分,应该通过借记“Merchandise Inventory”（中国是库存商品）科目增加总的库存成本.例题：假设1月19日,Online Solutions 公司从Data Max 公司购买商品,价值2900美元,适用FOB条款,预付150美元的运费.这笔购买行为在帐户和财务报表上的反映如下：1月19日购买2900美元的商品,使用FOB条款,支付（此处不是预付）150美元的运费.
买方收到货物的时候货物的所有权转移到买方.这种情况下,叫做FOB目的地交货.这个条款意味着卖方负责将货物运到卖方的最终目的地,到最终目的地都是免费的（意思就是买房不用付运费）.卖方增加了 Transportation Out 或者Delivery Expense（这两个好像是科目名称,运输支出和运输费用吧）,都作为一项费用反映在卖方的损益表内.
有时FOB起运点交货和FOB目的地交货以货物上的title（可能是写地名）作为目的地将货物转移给买方.比如说如果丰田公司的装配工厂在日本大阪,销售汽车给经销商,在目的地可以表示为离岸价芝加哥.
Shipping terms,the passage of title,and whether the buy or seller or seller pays the transportation costs are summarized in Exhibit 10.（没看懂,the buy or seller or seller这点好像还错了.）
销售税金
几乎所有的国家和许多其他征税单位都在商品销售的时候征收销售税.8 销售税金在货物销售成立时就形成了一项债务.