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b2c dian shang ling shou qi ye xiao shou shou ru que ren liu cheng cha yi xing tan tao
Pages: 67-71
Year: Issue:  1
Journal: Finance and Accounting Monthly

Keyword:  B2C电商零售企业收入淘宝;
Abstract: 以B2C电商零售企业销售收入确认为切入点,分析B2C电商零售企业在淘宝平台上天猫旗舰店、天猫超市、阿里零售通三种不同渠道销售业务流程的差异性,建议根据业务流程的不同环节设计收入确认流程,明确折扣、优惠券、积分等对收入计量的影响,以期对B2C电商零售企业会计核算和管理提供极具指导意义的操作范本。
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