（涉外税务）1995年第3期刊载周宝山同志的（税改后外商投资企业税收征管的几个问题）一文中（以下简称周文），谈到受托代销商品的会计处理，我认为有两点不妥：l受托代销商品的企业一般为商业企业，按现行商品流通企业会计制度规定，其会计核算形式有两种，即进价核算和售价 (Foreign-related Taxation) In the article entitled “Issues Concerning Tax Collection and Administration of Foreign-invested Enterprises after Tax Reform” in Article 3 (hereinafter referred to as Zhou Wen) published in the third issue of 1995, referring to Comrade Zhou Baoshan’s accounting treatment, I think there are two points Inappropriate: l The enterprise entrusted with consignment goods is generally a commercial enterprise. According to the current accounting system for commodity circulation enterprises, there are two types of accounting forms, that is, purchase price accounting and selling price