试析两种团购模式的会计核算

发布时间：2018-04-06 03:01

  本文选题：试析　切入点：两种　出处：《财会月刊》2013年03期

【摘要】：正一、团购的定义及分类团购,是指团体向商家进行采购,多个消费者联合起来,加大与商家的谈判能力,通过集体购买数量上的优势,获得商品价格上的优惠。团购又分为实物团购和电子券团购。
[Abstract]:First, the definition and classification of group-buying refers to the group purchasing from the merchant, the combination of many consumers, the increase of bargaining ability with the merchant, the advantage of the quantity of the collective purchase, and the preferential price of the commodity.Group purchase is divided into physical group purchase and electronic coupons group purchase.
【作者单位】： 重庆工商大学会计学院;
【分类号】：F233;F715.5
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本文编号：1717654