委托代销涉及业务分录（Consignment involves business entries）.doc

委托代销涉及业务分录（Consignment involves business entries） [accounting information] Application of ERP system in consignment sale Consignment business refers to goods commissioned sales but the ownership of the goods still belongs to the enterprise of all sales, consignment merchandise sales, the trustee and the enterprise settlement, and issued a formal invoice, transfer of ownership of the goods. In the ERP system, the data flow is the authorized business 1, sales system: increased sales of order to save and audit (applicable to have the order mode); 2, sales order generation system: according to invoice and save the audit; 3, inventory system: direct review or refer to the invoice form delivery list and audit; 4. Inventory system: carrying delivery cost, delivery order, accounting / generation voucher: A: the entry 1406: the goods issued by Credit: 1405 the inventory of goods 5, sales system: according to the consignment list issue VAT invoices, invoice generation according to Commission statement and audit (automatic generation of VAT invoice) invoice / check; 6, inventory system: carry over the cost of selling goods, issue goods / generate vouchers: The two entries: If the main business cost: 6401 Credit: 1406 commodities issued by the 7, accounts receivable system: confirmation of sales revenue and accounts receivable creditors rights, making the audit documents / handling: The three entries: Borrow: 1122 accounts receivable Credit: 6001 main business income of thetax payable should pay value-added tax (VAT) Through this process, we can realize many functions, such as document processing, accounting, real-time monitoring, content control and so on, to meet the needs of various management, but we need to make relevant system settings in advance. In this paper, UF 8. 50 as an example of related settings. The A commonly used document set the Commissioned by the Commissions operation is divided into two major steps: first, the issue of consignment consignment,