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代销业务是商品销售的重要模式之一,这种销售方式一方面可以减少委托方的商品积压以加速资金周转,另一方面可以减少受托方的资金占用以降低商品经营风险,最终实现委托方和受托方的合作共赢、利益互通。本文通过一个实例,详细分析用友T3软件下受托和委托双方的业务操作流程和会计处理,并对双方的代销和自销处理进行对比分析,以期对会计实务中利用该销售模式的企业有所帮助。
The consignment business is one of the important modes of the commodity sales. On the one hand, this sales mode can reduce the backlog of the consignor to speed up the capital turnover, on the other hand, it can reduce the fund occupation of the trustee to reduce the risk of the commodity operation, Trustee’s cooperation and win-win cooperation, mutual benefit. This article through an example, a detailed analysis of the business operations under the entrusted and commissioned by T3 software under UF T3 and accounting treatment, and the two sides of the consignment and self-marketing process for a comparative analysis of the accounting practices in the use of the sales model of enterprises to help .