修订的《国营商业会计制度》对商品代销业务的核算作了改进,但在具体核算方法上,尚有需要进一步探讨的几个问题。一、制度规定,企业对接受的代销商品可作购销处理,也可不作购销处理。笔者认为不作购销处理的方法,不利于正确核算,应对所有代销商品都作购销处理。因为目前受托代销业务已在企业占有相当的比重,为了如实反映企业的业务量和销售规模,便于考核,受托代销企业必须在代销商品出售后,按代销商品的售价记入“营业收入”科目内(即作购销的帐务处理),而不是仅将代销手续费记入“营业收入”科目。二、制度规定,零售企业接受代销商品作购销处理时,按接收价增记代销商品价款科目,售价与 The revised “State-Owned Business Accounting System” has improved the accounting of commodity sales business, but there are still several issues that need to be further explored in the specific accounting methods. First, the system stipulates that an enterprise may purchase or sell a consigned product it accepts or may not purchase or sell it. The author believes that the method of not dealing with purchases and sales is not conducive to correct accounting, and should deal with all consignment sales. Because the current consigned sales agency business already has a significant proportion in the company, in order to accurately reflect the company’s business volume and sales scale, and facilitate assessment, the consigned sales agency must sell the consigned goods to the “operating income” account at the selling price of the consigned goods. Internal (that is, account processing for purchases and sales), rather than just write down agency commission fees into “business income” subjects. Second, the system stipulates that when a retail enterprise accepts consignment goods for purchase and sale, it will record the sales price of the goods subject to the receipt price and the selling price