O2O模式下第三方打车软件平台收入确认问题探析

发布时间：2018-04-04 02:51

  本文选题：OO模式　切入点：第三方平台收入核算　出处：《财务与会计》2017年04期

【摘要】：电子商务的发展催生了新型O2O模式的打车软件,其特殊的线上线下模式改变了传统的支付方式,对会计环境产生了较大影响,从而也对传统的会计理论和实务提出了挑战。为了正确核算第三方打车软件平台收入,本文结合企业会计准则和O2O模式特征进行了探讨。
[Abstract]:The development of electronic commerce has given birth to a new type of O2O taxi software. Its special online and offline mode has changed the traditional payment mode, which has had a great impact on the accounting environment, and has also challenged the traditional accounting theory and practice.In order to correctly calculate the revenue of third party ride-hailing software platform, this paper discusses the characteristics of enterprise accounting standards and O _ 2O model.
【作者单位】： 重庆工商大学会计学院;
【分类号】：F724.6;F572;F715.5
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本文编号：1708046