目前商业部门正在深入进行商品流通体制的改革。在改革中,贸易中心犹如雨后春笋般地在各地建立起来,势将逐渐取代原来的各级批发企业。由于贸易中心实行开放式经营,与过去比较,范围扩大,品种增加,服务项目多,服务对象广,服务形式多样,服务方式灵活,从根本上改变了多年来所实行的封闭式,少渠道。多环节的流通体制。这个新的经济实体的出现,必然要求对现行的《商业会计制度》进行相应的改革,以符合已经发生深刻变化的新的形势。本文仅就沈阳副食品贸易中心自八月一日开业以来所遇到的几个具体问题提出来加以探讨。一、关于代销商品。按现行规定,受托单位收到委托单位发来商品时,增记表外科目“代管商品物资”,销售时再作购销处理。但由于代销商品是贸易中心的主要经营形式,客户多、商品最大、品种繁杂,为了加强对实物的管理与监督,必须实行数量、金额明细核算。因此应当恢复五十年代初期“托售客户”、“代售商品”两个科目。受托单位收到委托单位发来商品时:增记托售客户;增记代售商品。销售后收入货款时:增加营业收入——代 The current business sector is in-depth reform of the commodity circulation system. In the reforms, trade centers are springing up everywhere and will gradually replace the original wholesale companies at all levels. Due to the open operation of the Trade Center, compared with the past, the scope has been expanded, the variety has increased, the number of service items is large, the service targets are wide, the service forms are diverse, and the service methods are flexible. It has fundamentally changed the closed and less channels that have been implemented over the years. Multi-linked circulation system. The emergence of this new economic entity will inevitably require a corresponding reform of the current “Commercial Accounting System” to meet the new situation where profound changes have taken place. This article only discusses several specific issues that the Shenyang Non-Food Trade Center has encountered since its opening on August 1. First, on the consignment of goods. According to the current regulations, when the trustee receives the merchandise from the entrusted entity, he shall write off the off-balance-sheet subjects “accommodate merchandise supplies” and make purchases and sales for sales. However, since consignment products are the main business model of trade centers, with many customers, the largest amount of commodities, and various types of products, in order to strengthen the management and supervision of physical objects, it is necessary to carry out accounting for the amount and amount of details. Therefore, we should restore the two subjects of “customs sales for customers” and “for sale of goods” in the early 1950s. When the trustee receives the merchandise from the entrusted entity, it shall increase the amount of the customer for sale; When sales income after sales: increase operating income - generation