网购积分会计处理例析

发布时间：2018-04-14 12:33

本文选题：网购 + 淘宝网　；参考：《财会通讯》2014年34期

【摘要】：正一、网购积分运作模式(一)网购积分概述目前,网购市场份额排名前列的电商平台,如淘宝网、天猫、京东商城、当当网等都普遍使用消费赠送积分的营销模式。以天猫商城为例,购买天猫任何产品均可获得积分。100积分等于1元现金,普通商品积分返点比例最低为商品售价的0.5%,虚拟类商品最低积分返点比例为0.1%。积分仅限商城使用,只能在商城购物中抵扣现金,或者在积分频道兑换商品。积分可以累积,有效期从获得开始至次年年底,逾期自动作废。尽管网购积
[Abstract]:First, online shopping points operating mode (1) online shopping points overview, online shopping market share ranking in the forefront of e-commerce platforms, such as Taobao, Tmall, JingDong Mall, Dangdang and other widely used consumption gift points marketing model.Taking Tmall as an example, the integral. 100 points can be equal to 1 yuan in cash when buying any product. The lowest percentage of return points of ordinary commodities is 0.5 of the selling price of commodities, and the proportion of the lowest points of return points of virtual commodities is 0.1%.Points can only be used in Mall, can only be deducted in the mall shopping cash, or on the points channel to exchange goods.Points can be accumulated, valid period from the beginning to the end of the following year, overdue automatically annulled.Although online shopping product
【作者单位】：重庆工商大学会计学院;
【分类号】：F724.6;F715.5

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