远程公司委托安远公司代销一批商品，合同总金额200万元，增值税额34万元，商品成本150万元，商品已发出。安远公司按价款（不含增值税）的10％收取手续费。安远公司当月已将上述商品全部售出，并已开出代销清单，远程公司已收到代销清单和相关款项。要求：根据以上资料编制远程公司的会计分录。（答案金额单位用“万元”表示）

正确答案：
（1）借：发出商品                                                                              150
            贷：库存商品                                                                                                         150      （2分）
（2）借：应收账款                                                                  214
            销售费用                                                                     20
            贷：主营业务收入                                                                                                   200
                  应交税费——应交增值税（销项税额）                                                      34                        （3分）
（3）借：主营业务成本                                                         150
            贷：发出商品                                                                                                         150      （2分）
（4）借：银行存款                                                                  214
            贷：应收账款                                                                                                         214      （1分）
教材章节/页面：10-424

正确答案：
（1）借：发出商品                                                                              150
            贷：库存商品                                                                                                         150      （2分）
（2）借：应收账款                                                                  214
            销售费用                                                                     20
            贷：主营业务收入                                                                                                   200
                  应交税费——应交增值税（销项税额）                                                      34                        （3分）
（3）借：主营业务成本                                                         150
            贷：发出商品                                                                                                         150      （2分）
（4）借：银行存款                                                                  214
            贷：应收账款                                                                                                         214      （1分）
教材章节/页面：10-424