根据《中华人民共和国增值税暂行条例实施细则》第四条规定，单位或个体经营者将货物交付他人代销或销售代销货物的行为，应视同销售货物。即在这两种情况下，要计算缴纳增值税。在实际工作中，关于代销货物的会计处理尚无具体的规定，造成各个企业对这类业务的核算五花八门， According to Article 4 of the Implementation Rules of the Provisional Regulations of the People’s Republic of China on Value-added Tax, any unit or individual operator who delivers goods to others for consignment or sales of consignment shall be treated as selling the goods. In both cases, the value added tax is calculated and paid. In actual work, accounting for consignment of goods there is no specific rules, resulting in various businesses accounting for these kinds of business varied,