“直销”（direct sale或Direct selling）就是通过去掉中间商，降低产品的流通环节成本并满足顾客利益最大化需求的一种效率高的营销方式。简言之，就是生产商不经过中间商而是直接把商品销售到顾客手中的减少中间环节和销售成本的一种销售模式。在非直销方式中，有两支销售队伍，第一条是制造商销售给经销商，第二条是经销商销售给顾客。

“经销”（distribution）是企业或个人为另一个企业或个人按照双方所签订的经济合同销售商品的经济行为。在我国对民族资本主义商业进行社会主义改造时，国营商业企业通过签订经济合同，将大部或全部掌握货源的商品批发给私营零售商店进行销售。在现阶段，是批发、零售、个体户按照经济合同为生产企业或生产者销售商品; 各环节的商业企业之间按经济合同互相销售商品的经济行为。经销单位的经销商品按进货处理，享受一定的倒扣率，获取一定的进销差价，作为经销单位获取利润的基础。

双语例句：

内销商品：1)直销和经销模式下，公司将商品发出并交付给客户，取得客户签收单时确认收入；公司销售商品时附带退货条件的，待商品退货条件期满时确认收入；公司销售商品时需要安装和检验的，待商品安装和检验完毕，取得客户验收证明时确认收入；公司通过实体门店销售商品的，在商品交付至客户并收取货款时确认收入；公司参与客户商品销售利润分成的，在客户收到商品并验收合格入库后,以双方约定的结算价格确认收入。当客户将该商品对外销售后，公司按照该客户对外实现的销售收入扣减相关成本后的一定比例进行分成，公司据此确认该商品的分成收入。2)代销模式下，公司在收到客户代销清单时确认收入。

Goods sold to the domestic market: 1) Under the direct sale model and the distribution mode, the Company recognizes the revenue when the goods sent have been delivered to customers with customers' receipt given to the Company. For goods sold attached with return conditions, the Company recognizes the revenue when the validity period of goods return conditions expires; for goods required for installment and inspection after sales, the Company recognizes the revenue when such goods have been installed and inspected with customers’ acceptance certificate given to the Company; for goods sold through a physical store, the Company recognizes the revenue when such goods are delivered to customers with payments received. If the Company shares profits from sales of product to customers, the Company recognizes the revenue at the settlement prices agreed between the parties when customers receive and inspect the goods. After the customers sold such goods, the Company shares the rewards of the incomes from external sales implemented by the customers after deducting relevant costs, and recognizes the share revenue on this basis. 2) Under the commissioned sales mode, the Company recognizes the revenue when it receives the list of commissioned sales from the customer.