出版物购销形式之一。发行单位按协议约定,受出版单位委托销售某种出版物,出版物的所有权暂不转移,过一定时间后才按发行单位实际售出的数量进行转移,而未能销出的出版物可以退回。采用这种购销形式时,出版单位可在同一市场范围内委托多家发行单位同时销售该出版物。按具体操作方式的不同,分为基数主发式寄销、主动发货式寄销和滚动式寄销。
寄销商品 consigned goods ; [贸易] goods on consignment ; consignment goods
寄销人 consignor ; bailor ; Co ignor
寄销制成品 consigned finished goods
寄销品 [贸易] consigned goods ; Consignment ; Consignment Outward ; cosigned goods consignment goods
寄销帐 consignment account
货物寄销帐 goods sent on consignment account
商品寄销 consignment ; Goods Consignment
未清寄销帐 [会计] open consignment account
寄销损益 [贸易] Consignment profit and loss
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