电子商务背景下销售收入会计核算探析——以淘宝某电商为例

Discussion on Financial Accounting Problem of Sales Revenue under E-commerce Background——Taking Certain E-Commerce in Taobao As An Example

随着电子商务的日益发展,越来越多的客户会选择在网络中完成采购业务,同时作为电子商务的销售方也在不断的发展壮大,而这类销售方往往具有一些区别于传统线下销售的特点。本文将以电子商务背景下的销售方作为会计主体,探讨其特殊销售特点中的会计核算问题,供电子商务的销售方进行会计核算时参考。

Along increasingly development of E-commerce, more and more customers will select to finish procurement business in network; meanwhile, the seller of E-commerce develops and grows stronger; such kind of seller always has the features different from that of traditional offline sales. Taking the seller under E-commerce background as the accounting subject, the paper discusses the financial accounting problems in its special sales features, which is used for the E-commerce seller for reference in financial accounting.