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hu lian wang jin rong huan jing xia zhi fu bao ye wu mo shi de hui ji chu li ji yu di san fang zhi fu ping tai de shi jiao
Author(s): 
Pages: 29-33
Year: Issue:  16
Journal: Finance and Accounting Monthly

Keyword:  互联网金融第三方支付平台支付宝会计处理;
Abstract: 互联网金融的出现促进了网络交易的发展,尤其是第三方支付平台得到了广泛的应用。然而现有的企业会计准则尚未对互联网金融环境下的第三方支付平台业务的会计处理做出明确规定。因此本文选取最具代表性的第三方支付平台——支付宝(集支付、筹资、融资为一体的第三方支付平台)为例,对支付宝平台下各种业务的会计处理进行实例论述,并提出了相关建议。
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