本文選題：OO運營模式 + 互聯(lián)網(wǎng)平臺企業(yè)��； 參考：《財務與會計》2017年04期

【摘要】：本文以O2O運營模式下的Z打車平臺為例,對第三方支付帶來的加盟方收入計提問題、取消訂單帶來的收入確認時點問題、消費積分等優(yōu)惠政策的運用帶來的收入金額確認問題、作為廣告投放平臺帶來的收入核算問題等進行了探討,并就相應具體會計處理提出了建議。
[Abstract]:In this paper, taking the Z ride-hailing platform under the O _ 2O operation mode as an example, the problem of revenue calculation of the third party paid by the franchisee, the problem of the time of revenue recognition brought by canceling the order, the problem of the income amount confirmation brought by the application of the preferential policies such as consumption points, etc., are discussed in this paper. This paper probes into the problems of revenue accounting brought by advertising platform, and puts forward some suggestions on how to deal with the specific accounting.
【作者單位】： 北京工商大學商學院;
【分類號】：F724.6;F572;F715.5
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本文編號：1946575