發(fā)布時間：2018-06-06 16:38

  本文選題：網(wǎng)絡(luò) + 商家　； 參考：《財會月刊》2013年07期

【摘要】：正"紅包"是支付寶公司為賣家提供的一項(xiàng)增值服務(wù),也是網(wǎng)絡(luò)商家的一種促銷方式,由賣家批量發(fā)送給用戶,用于支付寶交易中的虛擬優(yōu)惠券。紅包所抵用金額,由發(fā)送紅包的賣家承擔(dān)。支付寶紅包為現(xiàn)金紅包,又分為禮儀紅包和促銷紅包。本文主要對商家的促銷紅包會計處理問題作分析。
[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.
【作者單位】： 重慶工商大學(xué)會計學(xué)院;
【分類號】：F231.4;F274
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本文編號：1987405