新收入准则下电商企业收入核算问题研究  

Research on the revenue accounting issues of e-commerce enterprises under the new revenue standards

作　　者：王纪丹 杨宁霞[1] Wang Jidan;Yang Ningxia(Xinjiang Agricultural University,Urumqi,Xinjiang,830052)

机构地区：[1]新疆农业大学,新疆乌鲁木齐830052

出　　处：《市场周刊》2024年第22期111-114,159,共5页Market Weekly

摘　　要：新收入准则的变化主要体现在建立了收入确认模型、将控制权转移作为收入确认的关键节点、针对特殊交易事项做出了更为详细的指引,同时在运用新收入准则的过程中增加了更多的职业判断。通过分析电商企业在采纳新收入准则过程中遭遇的问题和挑战,特别是对收入确认时间的判断、优惠券促销活动的处理、包含额外选择权的业务模式,以及销售退回业务的会计处理流程等方面,提出了具体分析和建议,期望为电商企业更有效地适应和实施新收入准则提供借鉴。The changes brought about by the new revenue standards are mainly reflected in the establishment of a revenue recognition model,the identification of control transfer as a key milestone for revenue recognition,and the provision of more detailed guidance for special transaction scenarios.Additionally,the application of the new revenue standards involves increased professional judgment.Through an analysis of the issues and challenges encountered by e-commerce enterprises in adopting the new revenue standards,particularly regarding the determination of revenue recognition timing,handling of promotional activities involving coupons,business models incorporating additional options,and accounting treatment processes for sales returns,specific analyses and recommendations are provided.The aim is to offer guidance for e-commerce enterprises to more effectively adapt to and implement the new revenue standards.

关 键 词：新收入准则 优惠券:销售折扣券 销售退回 

分 类 号：F724.6[经济管理—产业经济]