委托代销业务的会计核算图解  

The Illustrations of the Business Accounting on Commission Sale

作　　者：张木兰 

机构地区：[1]广东省华侨中等专科学校,广东广州510526

出　　处：《三明高等专科学校学报》2004年第1期89-94,共6页Journal of Sanming College

摘　　要：委托代销是企业商品销售的一种重要方式,市场经济的深入,委托代销的方式更为灵活多样。新税制的改革,对委托代销业务作了严格的规定。文章主要就批发、零售企业的委托代销业务的会计处理分别收取手续费方式和自购自销方式,分别委托方和受托方,以图表的形式并结合代销业务的基本程序作了较为详细的阐述,以便对不同性质企业,不同代销方式下的会计处理的异同作出较为清晰比较,并对新形式下一些其他的代销方式的帐务处理提出了粗浅的看法。Commission Sale is an important way for enterprises to sell their commodities. With the deepening of the market economy, the practical way of commission sale is more flexible and diversified. As to how to manage commission sale, it is strictly stipulated in the new tax system. Provided with illustrations and associated with the basic procedures of commission sale, this article, by means of the business accounting, aims to launch into a comparatively detailed explanation for the ways of commission sale for the enterprises selling their commodities wholesale and retail in respectively dealing with commission charge and buying and selling commodities on their own as well as explanation for the different consigners and consignees for the two kinds of enterprises. Besides, in this article, a superficial view is put forward with respect to the handling ways of the accounts for some other commission sales in the new situation to hope for the guidance of experts and the comrades of the same trade or occupation.

关 键 词：委托代销业务 会计核算 图解 零售 批发 零售 

分 类 号：F275.2[经济管理—企业管理]