生产企业可以在场内设点自销，也可以委托代销或函购函销；
Production enterprises may themselves establish sales outlets in the market, or may appoint someone on a commission basis, or buy and sell by mail.
在旅游行业引入委托代销，可以扩大业务量，实现旅游企业强强联手，有效降低旅游行业的成本。
In the tourism industry to introduce commissioned sales agency, can expand business, and tourism enterprises, combining the strengths and effectively reduce the cost of the tourism industry.
通过实例并结合《企业会计制度》、《企业会计准则——存货》对委托代销商品的会计核算进行了探讨，有一定的参考价值。
Through actual examples and connecting with and , this paper probes into the accounting calculation of goods in consignment sale, which has certain reference value.
认为体彩中心不具有行政主体的法律地位，而是总局委托授权的事业组织；各省级体彩中心与代销商签订的是委托代销合同而非行政合同；
The writer consider that sports lotteries center do not have legal status of administrative main body, but a public organization authorized by General Administration of Sports;
代理人手中的货物均为代销的货物，待最终的买主付款后，委托人才能收到货款。
The goods are carried only as consignment inventory. Payment is based on delivery to the ultimate buyer.
合作企业可以自行向国际市场销售其产品，也可以委托国外的销售机构或者中国的外贸公司代销或者经销其产品。
JV may either sell the products on the world market by itself or entrust foreign sales agencies or foreign trade companies in China to sell on commission.
代理人本身不储存货物。代理人手中的货物均为代销的货物，待最终的买主付款后，委托人才能收到货款。
An agent does not carry stock. The goods are carried only as consignment inventory. Payment is based on delivery to the ultimate buyer.
代理人本身不储存货物。代理人手中的货物均为代销的货物，待最终的买主付款后，委托人才能收到货款。
An agent does not carry stock. The goods are carried only as consignment inventory. Payment is based on delivery to the ultimate buyer.
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