根据《企业会计制度》的规定,代销商品将不在受托方资产负债表中予以反映,这一规定是对《股份有限公司会计制度》下资产负债表的重要改进。但笔者认为,这一改进在优化会计报表的同时也丢失了部分会计信息。特别是对于受托代销业务规模较大的企业,其对外提供的会计信息将可能不充分、不完整。为 According to the “Accounting System for Business Enterprises,” the consignment goods will not be reflected in the trustee's balance sheet. This stipulation is an important improvement on the balance sheet under the Accounting for Joint Stock Companies System. However, I believe that this improvement in the optimization of accounting reports but also lost some of the accounting information. Especially for large-scale entrusted sales agency business, the accounting information provided by its external may not be sufficient and incomplete. for