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商品零售企业受托代销业务的会计处理王传勇商品零售企业的受托代销业务是指商品零售企业接受其它单位的委托,代理其销售商品的一种销售业务。现就受托代销业务的会计处理作些粗浅的阐述。一、以收取手续费方式的核算:采用这种方式代销的商品,不属于本企业商品销售的范...
Accounting treatment of consignment consignment business of goods retail enterprises Wang Chuan-yong The consignment consignment business of commodity retailing enterprises means that a commodity retailing enterprise accepts the commission of other units and acts as a sales business of selling commodities. Now on behalf of the consignment sales accounting for some superficial elaboration. First, in order to charge a fee method of accounting: using this method consignment of goods, does not belong to the enterprise product sales Van ...