회계 재고자산 도착지인도조건 질문

<p style="text-align: left;"><span></span></p><div class="figure-img" data-ke-type="image" data-ke-style="alignCenter" data-ke-mobilestyle="widthOrigin"><img src="https://t1.daumcdn.net/cafeattach/8Ms/4d0977e16f6fcedea3855a10a1cef14efd7fd3a5" class="txc-image" data-img-src="https://t1.daumcdn.net/cafeattach/8Ms/4d0977e16f6fcedea3855a10a1cef14efd7fd3a5" data-origin-width="1024" data-origin-height="236"></div><p style="text-align: left;"><span></span></p><div class="figure-img" data-ke-type="image" data-ke-style="alignCenter" data-ke-mobilestyle="widthOrigin"><img src="https://t1.daumcdn.net/cafeattach/8Ms/eb5ffc4b322aa6c87b5bcc2149bec082a6dfb4f4" class="txc-image" data-img-src="https://t1.daumcdn.net/cafeattach/8Ms/eb5ffc4b322aa6c87b5bcc2149bec082a6dfb4f4" data-origin-width="1024" data-origin-height="378"></div><p style="text-align: left;"><span></span></p><div class="figure-img" data-ke-type="image" data-ke-style="alignCenter" data-ke-mobilestyle="widthOrigin"><img src="https://t1.daumcdn.net/cafeattach/8Ms/df55002310735f1a5d0dc1f7ded60ab297bb9397" class="txc-image" data-img-src="https://t1.daumcdn.net/cafeattach/8Ms/df55002310735f1a5d0dc1f7ded60ab297bb9397" data-origin-width="1024" data-origin-height="1254"></div><p style="text-align: left;"><span></span></p><div class="figure-img" data-ke-type="image" data-ke-style="alignCenter" data-ke-mobilestyle="widthOrigin"><img src="https://t1.daumcdn.net/cafeattach/8Ms/c090b60c41384d03ba65491d0f4cd7ca639d0374" class="txc-image" data-img-src="https://t1.daumcdn.net/cafeattach/8Ms/c090b60c41384d03ba65491d0f4cd7ca639d0374" data-origin-width="1024" data-origin-height="626"></div><p style="text-align: left;"><span></span></p><div class="figure-img" data-ke-type="image" data-ke-style="alignCenter" data-ke-mobilestyle="widthOrigin"><img src="https://t1.daumcdn.net/cafeattach/8Ms/97b0b76992f503b0570926e53fce871fe6dbbf27" class="txc-image" data-img-src="https://t1.daumcdn.net/cafeattach/8Ms/97b0b76992f503b0570926e53fce871fe6dbbf27" data-origin-width="1024" data-origin-height="352"></div><p style="text-align: left;"><br>마지막 사진에서 매입채무의 상대계정이 매출원가인게 이해가 안됩니다.. ㅠㅠ<br><br>12/27에 도착했으니까 재고 잡힌 것도 알겠고 매입채무인 건 이해 되는데 왜 매출원가를 400,000 해야하나요??</p>