| With the advent of the Internet era, the trend of developing electric business of Chinese economic is becoming increasingly apparent, electric business transaction scale and innovation application create historical new height and the network trading volume is rising, "online shopping" has become an integral part of people’s daily life, electronic commerce increasingly develop and prosperously grow. According to the report of 2014, the transaction scale of the online retail market is as high as 2 trillion and 820 billion yuan and up 49.7% from a year earlier, B2 C enterprises appear in the public view with the attitude of full of vitality. The way of Internet online sales, the emergence of third-party payment platform, the express in the distribution of goods and so on make us can’t use the traditional accounting income confirmation of accounting income, and thus make our rationality and scientific about B2 C enterprises’ income is greatly reduced and thereby affect the financial measurement and accounting of B2 C enterprises’ schedule management. So, how do we make a more reasonable and scientific recognition of B2 C enterprises’ revenue recognition point?In this paper, we will discuss the problem of accounting income recognition in B2 C enterprises. We hope that the relevant conclusions can help B2 C enterprises to make reasonable and scientific accounting measurement and accounting, and provide some basis and help for the current B2 C enterprises’ problem of accounting income recognition. We will focus on different angles to analyze the B2 C enterprises’ revenue recognition point in order to give B2 C enterprises reasonable opinions in revenue recognition point, so as to be more in line with the guidelines for《Accounting Standards for Enterprises No. fourteenth —— Revenue 》, but also to provide inspiration for the relevant accounting scholars and accounting practitioners of B2 C enterprises’ revenue recognition point.Through literature analysis, case analysis, data analysis, comparative analysis, questionnaire survey and other research methods, we will analyze the existing B2 C business income recognition in the face of the ever-changing electronic commerce and get a more reasonable and scientific determination of B2 C business revenue recognition point combined with domestic and international revenue recognition criteria. First of all, we explain the electronic commerce through the relevant literature and data interpretation of it. This emerging and booming industry in recent years in the market is becoming more and more important position. And then we emphasize the necessity and importance of in-depth research and analysis on B2 C business revenue recognition in the electronic commerce and make a detailed description of the relevant theory of accounting income confirmation under the B2 C enterprises. Secondly, it is the first time to confirm the actual situation of Tmalls revenue recognition through the questionnaire survey and introduce different sales methods, payment methods and delivery methods and analyze its scientific and rationality at the same time. We raise a query on the actual situation of the seller revenue confirmation. Through the real cases of online sales and the comparisons of offline sales and related online sales, we design reasonable revenue recognition point for different B2 C business types and business models and analyze detailed in order to truly reflect the operating situation and management of B2 C enterprises and meet the emerging industries——B2C enterprises’ business accounting treatment needs. Finally, we summarize and conclude the conclusion and research results of B2 C business revenue recognition point in the electronic commerce. According to different types of B2 C enterprises, we put forward a more scientific method of income confirmation and then reasonably carry out financial measurement and accounting. At the same time, we aim at providing the inspiration for accounting workers and accounting practitioners at B2 C business revenue recognition point. |
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