网络商家“红包”促销怎样做账

发布时间：2018-06-06 16:38

  本文选题：网络 + 商家　； 参考：《财会月刊》2013年07期

【摘要】：正"红包"是支付宝公司为卖家提供的一项增值服务,也是网络商家的一种促销方式,由卖家批量发送给用户,用于支付宝交易中的虚拟优惠券。红包所抵用金额,由发送红包的卖家承担。支付宝红包为现金红包,又分为礼仪红包和促销红包。本文主要对商家的促销红包会计处理问题作分析。
[Abstract]:"Red envelopes" is a value-added service provided by Alipay Company for sellers, and it is also a promotion method of online merchants, which is sent to users in batches by sellers and used for virtual coupons in Alipay transactions. The balance of the red envelopes shall be borne by the seller who sends the red envelopes. Alipay red envelopes for cash red envelopes, also divided into etiquette red envelopes and promotional red envelopes. This article mainly analyzes the business promotion red envelopes accounting problems.
【作者单位】： 重庆工商大学会计学院;
【分类号】：F231.4;F274
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本文编号：1987405