How to accure liabilty when Freight Term is FOB

Need help in implementing this scenario.

For Freight Term FOB where Title Passage  is done at Sellers Origination Ship-From and Cost of Freight is Paid by Buyer;

We want to accrue the Liability( through Receipt Accruals) once PO is dispatched and Goods being received by Third Party Transporter ( Freight forwarder) as the Title passage has already been done in FOB freight Terms. 

But the Transporter ( Freight forwarder) may take time to deliver the goods at the destination.. say 2 months via ship or road. Please let me know how can we handle this case in PeopleSoft.

Can we create Receipt when Goods have still not been received at destination/warehouse? or Is there any other way round to handle this as the Supplier may ask for payment when the Title Passage has been done even though the goods are still in transit. If we don't create Receipt then Voucher cannot be matched in a 3-way matching scenario.