O2O运营模式下互联网平台企业会计核算相关问题探究——以Z打车平台为例

发布时间：2018-05-28 11:43

  本文选题：OO运营模式 + 互联网平台企业　； 参考：《财务与会计》2017年04期

【摘要】：本文以O2O运营模式下的Z打车平台为例,对第三方支付带来的加盟方收入计提问题、取消订单带来的收入确认时点问题、消费积分等优惠政策的运用带来的收入金额确认问题、作为广告投放平台带来的收入核算问题等进行了探讨,并就相应具体会计处理提出了建议。
[Abstract]:In this paper, taking the Z ride-hailing platform under the O _ 2O operation mode as an example, the problem of revenue calculation of the third party paid by the franchisee, the problem of the time of revenue recognition brought by canceling the order, the problem of the income amount confirmation brought by the application of the preferential policies such as consumption points, etc., are discussed in this paper. This paper probes into the problems of revenue accounting brought by advertising platform, and puts forward some suggestions on how to deal with the specific accounting.
【作者单位】： 北京工商大学商学院;
【分类号】：F724.6;F572;F715.5
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本文编号：1946575