党的三中全会以来,随着市场经济的开展,物资代销业务日趋活跃,特别是物资服务企业,由于本身业务性质就是搞四代一调的(代购、代销、代加工、代运输、调剂余缺),因而代销业务大幅度的增加。如何搞好代销业务的核算,是物资服务企业会计核算的主要任务之一。 Since the Third Plenary Session of the Party, with the development of the market economy, material distribution business is becoming more and more active. In particular, the material service enterprises are engaging in four generations and one generation because of their business nature (purchasing, consignment, processing, transportation, ), Thus a substantial increase in agency sales. How to do a good job in the consignment business accounting, accounting services is one of the main tasks of material services enterprises.