浅析代销业务的账务处理

On the Account Disposal in Proxy Sales

代销通常有视同买断和收取手续费两种方式,且在这两种方式下,委托方和受托方均既可能是批发企业,又可能是零售企业。这样,每种代销方式均能形成四种代销业务组合。

There are two ways in proxy sales, buyout and commission-collecting. In these two ways, both trustor and trustee can be wholes aler or retailer. Thus each way can form four kinds of Proxy sales counbination.