现行商业会计制度规定,代销商品以表外科目“代管商品物资”进行核算.但是,在实际工作中各单位做法不尽相同,一般有以下三种做法: 第一种做法:在收到委托代销商品时,视同购进商品进行核算,把既未支付货款,又未取得商品所有权的代销商品,作购进入帐处理.这种做法不符合商业会计制度的规定,并且使流动资金占用变相增加,影响资金周转计算的正确性. 第二种做法:在收到委托代销商品时,虽通过“代管商品物资”表外科目核算,但在代销商品销售后,不及时与生产单位结算,把此项销货款直接作为本单位销售收入转帐,虚减库存,个别柜组,甚至库存商品出现赤字.从而造成库存商品核算和资金周转计算不实,并且不合理地占用了他人资金. 第三种做法:代销商品由业务部门自行 The current commercial accounting system stipulates that consigned goods are accounted for as off-balance-sheet subjects “accommodated by commodity goods.” However, in practice, the practices of various units are not the same, and generally there are the following three approaches: The first approach is to receive commissions. When consigning merchandise, it is treated as a purchase of merchandise for accounting, and the consigned merchandise that has neither paid for payment nor acquired the title of the merchandise is taken into account for processing. This practice is inconsistent with the provisions of the commercial accounting system and disqualifies liquidity. Increase, affect the correctness of the calculation of the capital turnover. The second approach: when receiving the consigned consignment goods, though through the “acceptance of goods and materials” off-balance sheet accounts, but after the consignment of goods sales, not timely settlement with the production unit, The direct sales amount of this item was transferred as the sales revenue of the unit, resulting in a deficit in inventory, individual counters, or even inventories. As a result, inventory calculations and cash flow calculations were inaccurate, and unreasonably occupied other people’s funds. Practices: Consignment sales by the business sector