試析兩種團(tuán)購模式的會計(jì)核算
發(fā)布時(shí)間:2018-04-06 03:01
本文選題:試析 切入點(diǎn):兩種 出處:《財(cái)會月刊》2013年03期
【摘要】:正一、團(tuán)購的定義及分類團(tuán)購,是指團(tuán)體向商家進(jìn)行采購,多個(gè)消費(fèi)者聯(lián)合起來,加大與商家的談判能力,通過集體購買數(shù)量上的優(yōu)勢,獲得商品價(jià)格上的優(yōu)惠。團(tuán)購又分為實(shí)物團(tuán)購和電子券團(tuán)購。
[Abstract]:First, the definition and classification of group-buying refers to the group purchasing from the merchant, the combination of many consumers, the increase of bargaining ability with the merchant, the advantage of the quantity of the collective purchase, and the preferential price of the commodity.Group purchase is divided into physical group purchase and electronic coupons group purchase.
【作者單位】: 重慶工商大學(xué)會計(jì)學(xué)院;
【分類號】:F233;F715.5
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本文編號:1717654
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