代销物资是指企业受其他单位委托,代委托单位销售的物资。在物资部门中,代销物资主要有两种形式:一种是采用将实物运往代销单位,由代销单位销售,收款的形式进行代销,称为“实物代销”;另一种是采用物资清册的形式进行代销,成交后由购货单位直接向委托代销的单位购买物资,代销企业根据物资成交额,按规定收取一定的手续费。称为“资料代销”。在实物代销中,代销企业即为销售者;在资料代销中,代销企业作为中介人。但是,无论采用哪种形式的代销,代销的物资都不占用代销企业的资金。在没有成交结算之前,不管代销物资存放在什么地点,所有权仍然属于委托单位,委托单位不能从有关的物资帐上注销;代销企业收到代销物资,也只能作 Consignment materials refers to the business commissioned by other units, commissioned by the unit sales of supplies. In the material sector, the consignment material mainly in two forms: one is the physical shipment to the consignment unit, by the consignment unit sales, collection form consignment, known as “physical consignment”; the other is the use of materials Inventory in the form of consignment, after the transaction by the purchasing unit directly to the commission consignment of units to buy supplies, consignment sales according to the material, according to the provisions of a certain fee. Called “data consignment ”. In-kind consignment, the consignment business is the seller; in the consignment, the consignment agency as an intermediary. However, no matter what form of consignment sales, sales of consignment materials do not take up the funds of consignment companies. In the absence of a settlement before, no matter where the consignment materials stored, ownership still belongs to the commissioned units, the commissioning unit can not write off the relevant materials from the account; consignment sales agency received the consignment materials, only for