在特殊销售商品业务中,有两种销售方式协议中涉及可以退回商品,一种是视同买断方式销售下,委托方和受托方协议明确表明,将来受托方没有将商品出售时可以将商品退回给委托方;另一种是附有销售退回条件的商品销售,即购买方依照有关协议有权退货的销售方式。不同销售方式下,协议可退回的商品销售的会计处理不同,下面从上述两个方面阐述其会计处理的差异,并结合例题进行解释。 In the special sales of goods business, there are two kinds of sales agreements involving the return of goods, one is treated as a buyout sales, commission and the trustee agreement clearly shows that the future trustee does not sell the goods can be goods Returned to the client; the other is with the sale of goods returned sales conditions, that the buyer in accordance with the agreement to return the right to sell. Different sales methods, the agreement can return the sale of goods accounting treatment is different from the above two aspects of the accounting treatment of differences, combined with examples to explain.