委托代销的特点是受托方只是一个代理商,委托方将商品发出后,所有权并未转移给受托方,因此商品所有权上的主要风险和报酬仍在委托方。只有在受托方将商品售出后,商品所有权上的主要风险和报酬才转移出委托方。所以,企业采用委托代销方式销售商品,应在受托方售出商品,并取得受托方提供的代销清单时确认销售收入实现。
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.
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