本文選題：OO運(yùn)營(yíng)模式 + 互聯(lián)網(wǎng)平臺(tái)企業(yè)　； 參考：《財(cái)務(wù)與會(huì)計(jì)》2017年04期

【摘要】：本文以O(shè)2O運(yùn)營(yíng)模式下的Z打車平臺(tái)為例,對(duì)第三方支付帶來(lái)的加盟方收入計(jì)提問(wèn)題、取消訂單帶來(lái)的收入確認(rèn)時(shí)點(diǎn)問(wèn)題、消費(fèi)積分等優(yōu)惠政策的運(yùn)用帶來(lái)的收入金額確認(rèn)問(wèn)題、作為廣告投放平臺(tái)帶來(lái)的收入核算問(wèn)題等進(jìn)行了探討,并就相應(yīng)具體會(huì)計(jì)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(xué)商學(xué)院;
【分類號(hào)】：F724.6;F572;F715.5
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本文編號(hào)：1946575