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视同买断方式下的委托代销业务,根据委托方与受托方的协议分成两种情况:第一种情况称之为无条件买断,即代销商品发出后,无论商品是否出售、是否盈利,都与委托方无关;第二种情况为有条件买断,即代销商品发出后,如果受托方没有销售完可将剩余商品退回给委托方,或是受托方因代销商品而出现亏损时可要求委托方予以补偿。本文将通过实例探讨分析视同买断方式下的第二种情况——有条件买断代销方式在用友U8-10.1会计软件中的实现。
Considered under the buyout commission business, under the agreement between the entrusting party and the trustee is divided into two situations: The first case is called unconditional buyout, that is, after the issue of consignment goods, whether the sale of goods, whether profit, are Has nothing to do with the commission; the second case is conditional buyout, that is, after the issue of consignment goods, if the trustee does not sell the remaining goods can be returned to the commissioning party, or the trustee due to the loss of consignment goods may request commission Party to be compensated. This article will explore and analyze the case of the second case under the buy-out method through the example - conditional buy and sell in UF-U8-10.1 accounting software implementation.