论文部分内容阅读
最近一些刊物上发表了关于零售企业代销商品管理和核算的探讨文章,其说法不一,帐务处理也不尽相同.我认为在实物代销的形式下,整个代销业务可以分为三个阶段.第一阶段从收到委托单位发来的代销商品到代销商品销出前的商品推销保管阶段;第二个阶段是从代销商品售出并收到货款到与委托单位办理结算前的资金借入阶段;第三阶段是与委托单位结算货款到把差额转入营业收益的收益形成阶段.因为整个过程客观上存在着这三阶段,所以代销商品的管理与核算就必需与这个阶段相适应. 在第一阶段,代销商品的所有权虽然仍属委托单位,但代销企业却承担着推销和保管的责任,在收到委托单位发来的商品时,有关柜台组必需填制代销商
Recent publications published on the retail business consignment management and accounting articles, its different, accounts are not the same.I think in the form of physical consignment, the entire consignment business can be divided into three stages. The first stage receives the consignment goods sent by the consignor to the merchandise sales custody stage before the consignment goods are sold; the second stage starts with the goods borrowed from the consignment goods and receives the money to the fund borrowing stage before settling the accounts with the entrusting unit; The third stage is with the entrusted units to settle the payment into the business income proceeds into the formation of the stage.Because of the objective existence of these three stages of the process, so the consignment of goods management and accounting must be compatible with this stage.In the first Stage, the ownership of consignment goods, although still entrusted units, but the consignment company has assumed the responsibility of marketing and custody, commissioned by the unit received the goods, the counter group must fill out the consignment