本文關鍵詞：“一元奪寶”模式下眾籌銷售會計處理管見　出處：《財會月刊》2017年34期 　論文類型：期刊論文

  更多相關文章： 一元奪寶 業(yè)務性質 眾籌銷售 會計處理

【摘要】："一元奪寶"作為"互聯(lián)網(wǎng)+"時代下的營銷創(chuàng)新,企業(yè)會計準則對此缺乏明確的核算規(guī)范,為企業(yè)日常會計核算帶來了一定的挑戰(zhàn)。立足于企業(yè)會計準則的基本規(guī)范,界定"一元奪寶"業(yè)務的性質,認為"一元奪寶"業(yè)務的運作模式與普通購銷行為存在顯著區(qū)別,其業(yè)務活動本質符合眾籌銷售。因此,根據(jù)奪寶環(huán)節(jié)以及業(yè)務規(guī)則的不同,分自銷、代銷、使用權奪寶三種情況具體分析其會計核算。
[Abstract]:As a marketing innovation in the era of "Internet", the enterprise accounting standards lack clear accounting standard. It brings a certain challenge to the daily accounting of enterprises. Based on the basic norms of the accounting standards of enterprises, it defines the nature of the business of "one dollar taking treasure". It is considered that there is a significant difference between the operation mode of "one dollar for treasure" business and ordinary purchasing and selling behavior, and the essence of its business activities is in line with the mass financing sales. Therefore, according to the different link of treasure capture and the different business rules, it is divided into self-selling and selling on behalf of others. The right to use the three cases of treasure specific analysis of its accounting.
【作者單位】： 鄭州工程技術學院管理學院;
【分類號】：F715.5;F724.6
【正文快照】： 張丹一、引言互聯(lián)網(wǎng)技術的發(fā)展為企業(yè)創(chuàng)新營銷方式、轉變營銷思維、突破傳統(tǒng)營銷局限提供了無限可能,而近兩年興起的“一元奪寶”就是企業(yè)在“互聯(lián)網(wǎng)+”時代針對營銷模式不斷推陳出新的典型代表�！耙辉獖Z寶”就是企業(yè)按照商品價值劃分為等額的若干份額,一般一份額價值一元,每

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