MERCHANDISING CONCERN Definition

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MERCHANDISING CONCERN is an entity that derives its revenue through the provisioning of products provided or manufactured by others. See MANUFACTURING CONCERN.

Learn new Accounting Terms

FISCAL QUARTER is any of the four financial accounting quarters within a fiscal year. See FISCAL YEAR.

C&F (COST & FREIGHT) includes all shipping costs but insurance. Generally used in statement of terms, stating cost and freight are paid by the exporter from his warehouse to a port in the importers country. In this case, the buyer is responsible for insurance.

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