目前,有的零售商业企业的代销商品超过了自营商品,但没有按照新颁商业会计制度通过代销商品价款科目核算。其原因主要有三个具体问题没有解决:一是企业财会部门没有原始凭证做帐,有的委托方送货时无凭证,有的将凭证留存在业务部门:二是代销商品的进销价格不稳定,调帐的手续繁琐。三是核算的工作量大。为了解决这些问题,提出如下意见: 一、设置“代销商品收货单”(简称收货单)一式四联,第一联作为收货回执;第二联作为代销企业验收商品的凭据;第三联作为代销企业财会部门的入帐凭证;第四联由代销企业财会部门用以代替代销商品价款明细帐。收货单可由送货人填制,也可以由收货人填制。其格式如下: At present, some retail commercial enterprises have consigned goods that exceed their self-operated merchandise, but they have not been accounted for under the new commercial accounting system through the consignment price item. There are three specific problems that are not solved: First, the company’s accounting department does not have original documents to do the accounting; some commissioning parties deliver goods without certificates, and some retain the certificates in the business department; second, the invoicing prices of consignment products are unstable. , The procedures for adjusting accounts are cumbersome. The third is the workload of accounting. In order to solve these problems, the following opinions are put forward: 1. Set up the “consignment receipts for consignment sales” (receipt bills for goods) in quadruplicate, the first consignment as receipt for receipt of goods; the second consignment as the receipt for acceptance of commodities by the consignment companies; The joint is used as the accounting document for the accounting department of the agency of the agency, and the fourth agency is used by the accounting department of the agency of the agency to substitute the sub-account for the price of goods sold. The goods receipt can be filled by the delivery person or be filled by the consignee. Its format is as follows: