摘要
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 <Enterprise Accounting System> and <Enterprise Accounting Principle: Existing Stock> , this paper probes into the accounting calculation of goods in consignment sale, which has certain reference value.
出处
《科技情报开发与经济》
2003年第8期103-104,共2页
Sci-Tech Information Development & Economy
关键词
会计制度
会计准则
委托代销商品
会计核算
accounting system
accounting principle
goods in consignment sale
accounting calculation
