简介新税制下商品零售企业受托代销业务的会计处理王伟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。受托代销业务主要有两种形式：一种是收取手续费的代销或寄销方式，另一种是收取手续费的实物代销方式。上述两种代... Brief introduction Accounting treatment of consignment consignment business of commodity retailers under the new tax system Wang Weiyong Trusteeship consignment business of commodity retailers refers to the sales business of commodity retailers accepting the commission of other units and representing the sales of commodities. There are mainly two forms of entrusted consignment business: one is consignment commission or consignment commission, and the other is a physical consignment commission that collects commissions. The two generations ...