老会计知识分享：什么是代销？代销方式有哪些？账务怎么样处理？
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;">什么是代销？两种代销方式分别<span style="color: black;">怎么样</span>做账，<span style="color: black;">近期</span><span style="color: black;">非常多</span>小伙伴关注这个问题，今天悦报销<span style="color: black;">博主</span>就来和<span style="color: black;">大众</span>讨论一下这些知识！</span></strong></p>
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<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;">什么是代销</span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">代销<span style="color: black;">亦</span><span style="color: black;">能够</span><span style="color: black;">叫作</span>为一件代发，商家以代销的方式向供货商采购货品，货物放在供货商的仓库里，所有权仍归供货商；买家在商家店铺拍下宝贝后生成订单的<span style="color: black;">同期</span>会同步生成采购单，<span style="color: black;">而后</span>由供应商直接发货给买家，系统实时分账。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">代销方式：承销商只接受发行人的<span style="color: black;">拜托</span>，<span style="color: black;">做为</span>证券<span style="color: black;">营销</span>代理人，并不承担发行<span style="color: black;">危害</span>，所<span style="color: black;">得到</span>的承销佣金较低。而证券发行人则承担证券发行的<span style="color: black;">所有</span><span style="color: black;">危害</span>。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;">分销和代销</span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;">1、<span style="color: black;">一起</span>点</span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">不管是分销还是代销，都能减轻商家的库存压力。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;">2、<span style="color: black;">区别</span>点</span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">分销的门槛较高。<span style="color: black;">通常</span>供货商会对分销商做<span style="color: black;">必定</span>的<span style="color: black;">需求</span>，对分销商的店铺进行考核，如果考核<span style="color: black;">不外</span>关，<span style="color: black;">通常</span>不会给予<span style="color: black;">或</span>会撤销分销资格。而代销的门槛就低了，<span style="color: black;">通常</span>供货商<span style="color: black;">亦</span>不会对代销商做太多的<span style="color: black;">需求</span>。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">简单<span style="color: black;">来讲</span>，想做分销商还是需要<span style="color: black;">必定</span>的资源，<span style="color: black;">倘若</span><span style="color: black;">无</span>资源的话<span style="color: black;">亦</span><span style="color: black;">能够</span><span style="color: black;">选取</span>代销。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;">收入的确认</span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;">视同买断方式下<span style="color: black;">亦</span>有两种业务类型</span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><span style="color: black;">第1</span>种是合同约定标明，受托方在取的商品后无论<span style="color: black;">是不是</span>卖出去、<span style="color: black;">是不是</span>获利均与<span style="color: black;">拜托</span>方无关，这种<span style="color: black;">状况</span>下的<span style="color: black;">拜托</span>代销业务和正常的<span style="color: black;">营销</span>业务并<span style="color: black;">无</span>实质区别，在发出商品、商品所有权上的<span style="color: black;">重点</span><span style="color: black;">危害</span>和<span style="color: black;">报答</span><span style="color: black;">已然</span>转移的时候就<span style="color: black;">拜托</span>方就<span style="color: black;">能够</span>确认收入。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">第二种是合同标明将来受托方<span style="color: black;">无</span>将商品售出时<span style="color: black;">能够</span>将商品退回给<span style="color: black;">拜托</span>方，<span style="color: black;">或</span>受托方因代销商品<span style="color: black;">显现</span>亏损时<span style="color: black;">能够</span><span style="color: black;">需求</span><span style="color: black;">拜托</span>方<span style="color: black;">赔偿</span>，此时<span style="color: black;">拜托</span>方在交付商品时不会确认收入，受托方<span style="color: black;">亦</span>不做购进商品处理，受托方将商品<span style="color: black;">营销</span>后，<span style="color: black;">按照</span><span style="color: black;">实质</span>售价确认<span style="color: black;">营销</span>收入，并向<span style="color: black;">拜托</span>方开具代销<span style="color: black;">名单</span>，<span style="color: black;">拜托</span>方收到代销<span style="color: black;">名单</span>时确认本企业的<span style="color: black;">营销</span>收入。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;">收取手续费方式</span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">他和第二种买断方式比较<span style="color: black;">类似</span>，在这种方式下，<span style="color: black;">拜托</span>方在发出商品时<span style="color: black;">亦</span>不会确认<span style="color: black;">营销</span>收入，而是在收到受托方开出的代销<span style="color: black;">名单</span>时确认<span style="color: black;">营销</span>收入；受托方在<span style="color: black;">营销</span>商品后<span style="color: black;">根据</span>合同约定的<span style="color: black;">办法</span>计算手续费确认收入。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;">代销业务的账务处理</span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">（一）视同买断方式。在该种方式下，<span style="color: black;">拜托</span>方在交付商品时应当确认<span style="color: black;">营销</span>商品收入，受托方做购进商品处理。受托方将商品<span style="color: black;">营销</span>后，应按<span style="color: black;">实质</span>售价确认为<span style="color: black;">营销</span>收入，并向<span style="color: black;">拜托</span>方开具代销<span style="color: black;">名单</span>。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">（二）采取收取手续费<span style="color: black;">拜托</span>代销业务方式下，<span style="color: black;">拜托</span>方应在收到受托方交付的商品代销<span style="color: black;">名单</span>时确认<span style="color: black;">营销</span>收入，受托方则按收取的手续费确认收入。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">基于以上分析，在代销合同中约定视同<span style="color: black;">营销</span>和收取手续费条款的账务处理是<span style="color: black;">区别</span>的，税务处理都<span style="color: black;">根据</span>视同<span style="color: black;">营销</span>来处理，受托方给买方开具发票，受托方给<span style="color: black;">拜托</span>方代销<span style="color: black;">名单</span>并结请代销货款时，<span style="color: black;">拜托</span>方给受托方开具发票。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">总结下来<span style="color: black;">便是</span>：<span style="color: black;">针对</span>视同买断方式，受托方将商品<span style="color: black;">营销</span>后，应按<span style="color: black;">实质</span>售价确认为<span style="color: black;">营销</span>收入，并向<span style="color: black;">拜托</span>方开具代销<span style="color: black;">名单</span>。<span style="color: black;">拜托</span>方收到代销<span style="color: black;">名单</span>后，再确认收入。<span style="color: black;">针对</span>收取手续费方式，<span style="color: black;">拜托</span>方在收到受托方开出的代销<span style="color: black;">名单</span>时确认<span style="color: black;">营销</span>商品收入；而受托方应在商品<span style="color: black;">营销</span>后，按合同或协议约定的<span style="color: black;">办法</span>计算确定的手续费确认收入。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"> 原文：</span>www.yuebaoxiao.com/newsinfo/1338698.html</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;">以上<span style="color: black;">便是</span>今天小编和<span style="color: black;">大众</span>分享的代销的<span style="color: black;">道理</span>和代销方式以及代销的账务处理知识。关注悦报销，<span style="color: black;">认识</span><span style="color: black;">更加多</span>财务知识！</span></strong></p>
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