企业销售商品是企业正常经营的条件,通常情况下是商品售出后收到款项,但有时企业也会发生一些特殊的销售商品业务,如代销商品、附有销售退回条件的商品销售、预收款销售商品、具有融资性质的分期收款销售商品、售后回购、售后租回、以旧换新销售等。现笔者就对其中的代销商品和附有销售退回条件的商品销售业务的会计处理进行分析。 Enterprise sales of goods is the normal business conditions, usually after the sale of goods received money, but sometimes companies will also happen some special sales of goods business, such as consignment sales, sales return with the conditions of the product sales, advance payment Sales of goods, with the financing nature of the installment sales of goods, after-sale repurchase, sale and leaseback, TM trade sales. Now the author of the consignment of goods and sales of goods returned with the conditions of the sale of business accounting analysis.