“一元夺宝”模式下众筹销售会计处理管见

发布时间：2018-01-10 10:08

本文关键词：“一元夺宝”模式下众筹销售会计处理管见　出处：《财会月刊》2017年34期 　论文类型：期刊论文

【摘要】："一元夺宝"作为"互联网+"时代下的营销创新,企业会计准则对此缺乏明确的核算规范,为企业日常会计核算带来了一定的挑战。立足于企业会计准则的基本规范,界定"一元夺宝"业务的性质,认为"一元夺宝"业务的运作模式与普通购销行为存在显著区别,其业务活动本质符合众筹销售。因此,根据夺宝环节以及业务规则的不同,分自销、代销、使用权夺宝三种情况具体分析其会计核算。
[Abstract]:As a marketing innovation in the era of "Internet", the enterprise accounting standards lack clear accounting standard. It brings a certain challenge to the daily accounting of enterprises. Based on the basic norms of the accounting standards of enterprises, it defines the nature of the business of "one dollar taking treasure". It is considered that there is a significant difference between the operation mode of "one dollar for treasure" business and ordinary purchasing and selling behavior, and the essence of its business activities is in line with the mass financing sales. Therefore, according to the different link of treasure capture and the different business rules, it is divided into self-selling and selling on behalf of others. The right to use the three cases of treasure specific analysis of its accounting.
【作者单位】：郑州工程技术学院管理学院;
【分类号】：F715.5;F724.6
【正文快照】： 张丹一、引言互联网技术的发展为企业创新营销方式、转变营销思维、突破传统营销局限提供了无限可能,而近两年兴起的“一元夺宝”就是企业在“互联网+”时代针对营销模式不断推陈出新的典型代表。“一元夺宝”就是企业按照商品价值划分为等额的若干份额,一般一份额价值一元,每

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