EPISODE · Mar 10, 2026 · 11 MIN
初级会计实务 收入费用和利润05 代销退货与副业记账
� 节目05：《代销退货与副业记账》【初级会计实务】收入费用和利润05：代销退货与副业记账跳出书本，直击企业最真实的账务操作现场！今天教你"借贷"背后的商业故事。� 发货≠赚钱，清单才是发令枪！本期重点：� 委托代销：扫地机器人入仓，为什么还不能确认收入？代销清单的魔力� 手续费的对称美：委托方的"销售费用" vs 受托方的"其他业务收入"� 退货 vs 折让：连财带物双管齐下 vs 破财消灾单线操作� 主业与副业的清晰边界：卖沙发的是主业，卖积压木材叫什么？掌握"其他业务收入"家族成员：出租包装物、固定资产、知识产权，以及那个极易混淆的"单独计价包装物"陷阱！� 配套资料请关注【飞凡研习社】公众号及B站。
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初级会计实务 收入费用和利润05 代销退货与副业记账
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