当前农村贸易货栈代销业务不断增加,代销商品的品种和规格多种多样,由于贸易货栈对代销业务缺乏正确的管理和核算,以致出现了不少问题和漏洞. 贸易货栈接受代销业务,须经货栈领导人同意,货栈营业员不能私自接受代销业务.接受代销时,双方要签订合同,明确代销报酬、运费、损耗、货款结算方式和时间,以及双方应负担的经济责任.代销商品要通过表外科目“委托代销户”和“代销商品”反映.货栈财会部门必须设立代销商品明细帐,货栈门市部须设立备查簿,及时记载代 At present, there are a lot of problems and loopholes in the trade sales department, because of the lack of proper management and accounting of the sales business, Leaders agree that the salesperson can not accept agency sales agency.When accepting consignment, the two sides should sign a contract, clearly consignment commission, freight, loss, payment method and time, as well as the economic responsibility of both parties. “Commission consignment account” and “consignment goods.” Warehousing accounting department must set up consignment sales subsidiary, the store should be set up to store books, bookkeeping records