本文選題：OO模式　切入點：第三方平臺收入核算　出處：《財務(wù)與會計》2017年04期

【摘要】：電子商務(wù)的發(fā)展催生了新型O2O模式的打車軟件,其特殊的線上線下模式改變了傳統(tǒng)的支付方式,對會計環(huán)境產(chǎn)生了較大影響,從而也對傳統(tǒng)的會計理論和實務(wù)提出了挑戰(zhàn)。為了正確核算第三方打車軟件平臺收入,本文結(jié)合企業(yè)會計準(zhǔn)則和O2O模式特征進行了探討。
[Abstract]:The development of electronic commerce has given birth to a new type of O2O taxi software. Its special online and offline mode has changed the traditional payment mode, which has had a great impact on the accounting environment, and has also challenged the traditional accounting theory and practice.In order to correctly calculate the revenue of third party ride-hailing software platform, this paper discusses the characteristics of enterprise accounting standards and O _ 2O model.
【作者單位】： 重慶工商大學(xué)會計學(xué)院;
【分類號】：F724.6;F572;F715.5
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本文編號：1708046