刍议O2O模式交易中代金券业务会计核算

发布时间：2018-06-29 21:30

  本文选题：会计核算 + OO　； 参考：《财会通讯》2016年07期

【摘要】：电子商务在因特网的本地化迅猛发展,使得线上线下的信息、商品之间的服务联系日益紧密。电子商务线上线下交易(电子商务专业用语)简称O2O(Online To Offline)——即线下商务机会与互联网相结合,从而导致互联网线上线下交易前台的商业模式应运而生。本文以O2O模式中的团购网站为例,针对其代金券中电子券模式、优惠券模式以及优惠返券模式,根据《企业会计准则》对其电子券与优惠券业务进行介绍与总结。
[Abstract]:With the rapid development of electronic commerce in the Internet, online and offline information, goods and services are increasingly closely linked. E-commerce online and offline transaction (E-commerce professional term) is called O _ 2O (online to offline) -that is, offline business opportunities are combined with the Internet, which leads to the emergence of the business model of online and offline trading foreground. Taking the group purchase website in the O2O model as an example, this paper introduces and summarizes the electronic coupons and coupons business according to the Enterprise Accounting Standards for the electronic coupons, coupons and coupons.
【作者单位】： 西南交通大学;
【基金】：中央高校基本科研业务费(项目编号:2682014BR015EM) 西南交通大学峨眉校区高层次人才队伍建设科研支持项目(项目编号:RC2013-26)阶段性研究成果
【分类号】：F724.6;F715.5
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本文编号：2083429