代销商品,作为代销单位来说,是经营范围内的一种经济活动。作为委托单位来说,也发生了资金的变化。并且,一方委托代销,另一方接受代销,表明双方相互已确立了某种经济关系。因此,无论委托单位还是代销单位都应对其进行核算。同时,这种核算又应区别于进销商品的核算。由于《乡镇企业会计制度》没有明确规定代销商品的核算办法,我们认为,乡镇企业代销商品可以用如下方式核算。 1、产品、商品发出并办理手续委托代销时,委托单位以成本价计价,增(借):“发出商品——代 Consignment of goods, as a consignment unit, is an economic activity within the scope of business. As a commission unit, there have also been changes in funding. In addition, one party commissioned consignment and the other accepted consignment, indicating that the two parties have established certain economic relations with each other. Therefore, whether commissioned by the unit or the consignment unit should be accounted for. At the same time, this accounting should be different from the accounting of the purchase of goods. Since the Accounting System for Township Enterprises does not specify the method of accounting for consignment sales, we think that consignment sales of products by township and village enterprises can be accounted for as follows. 1, the product, the goods issued and handled formalities commission consignment, commissioned by the unit cost price, by (borrow): ”issued goods - on behalf of