發(fā)布時(shí)間：2018-06-29 21:30

  本文選題：會(huì)計(jì)核算 + OO��； 參考：《財(cái)會(huì)通訊》2016年07期

【摘要】：電子商務(wù)在因特網(wǎng)的本地化迅猛發(fā)展,使得線上線下的信息、商品之間的服務(wù)聯(lián)系日益緊密。電子商務(wù)線上線下交易(電子商務(wù)專業(yè)用語(yǔ))簡(jiǎn)稱O2O(Online To Offline)——即線下商務(wù)機(jī)會(huì)與互聯(lián)網(wǎng)相結(jié)合,從而導(dǎo)致互聯(lián)網(wǎng)線上線下交易前臺(tái)的商業(yè)模式應(yīng)運(yùn)而生。本文以O(shè)2O模式中的團(tuán)購(gòu)網(wǎng)站為例,針對(duì)其代金券中電子券模式、優(yōu)惠券模式以及優(yōu)惠返券模式,根據(jù)《企業(yè)會(huì)計(jì)準(zhǔn)則》對(duì)其電子券與優(yōu)惠券業(yè)務(wù)進(jìn)行介紹與總結(jié)。
[Abstract]:With the rapid development of electronic commerce in the Internet, online and offline information, goods and services are increasingly closely linked. E-commerce online and offline transaction (E-commerce professional term) is called O _ 2O (online to offline) -that is, offline business opportunities are combined with the Internet, which leads to the emergence of the business model of online and offline trading foreground. Taking the group purchase website in the O2O model as an example, this paper introduces and summarizes the electronic coupons and coupons business according to the Enterprise Accounting Standards for the electronic coupons, coupons and coupons.
【作者單位】： 西南交通大學(xué);
【基金】：中央高�；究蒲袠I(yè)務(wù)費(fèi)(項(xiàng)目編號(hào):2682014BR015EM) 西南交通大學(xué)峨眉校區(qū)高層次人才隊(duì)伍建設(shè)科研支持項(xiàng)目(項(xiàng)目編號(hào):RC2013-26)階段性研究成果
【分類號(hào)】：F724.6;F715.5
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本文編號(hào)：2083429