Research On Revenue Recognition Under The Business Model Of PDD

With the development of Internet technology,the scale of e-commerce is expanding.At present,e-commerce enterprises have become an important part of China’s national economy and economic growth point.Compared with traditional consumption,e-commerce consumption has special economic characteristics,so the accounting of e-commerce enterprises is different from that of traditional enterprises.As an important content of accounting and an important component of financial statements,income has been paid close attention to by users of financial statements.At the same time,with the continuous innovation of the business model,the income structure is increasingly diverse and complex,the original income standard in the recognition,measurement and disclosure of income facing many challenges,it is these challenges to promote the change of the income standard.The introduction of new income standards solves many problems existing in the implementation of the original income standards and is an important milestone in the development of China’s income standards.However,both the new revenue criterion and the original criterion are principles-oriented,and the new criterion also does not set guidelines for the particularity of e-commerce enterprises,which makes e-commerce enterprises still have problems in the current accounting treatment.This spell of electricity enterprises as the main research object,first of all,analyses the characteristics of its business model,and combining with the related theory of income criterion,respectively,to spell,many merchants in agency business,pre-sales,sales promotion preferential business,sales return business,bundling,spell group business,advertising business transaction mode of income are analyzed,and a lot of spelling is summarized in the merchant’s agent identity judgment,open to booking commodity,preferential activities,business revenue recognition moment brought by the amount of revenue recognition and sales return business return rate estimation,collect fees by clicks the advertisement revenue recognition problems,In addition,some problems are put forward,such as the difficulty in practical application of the standard of control right in the new standard,the inadequacy of the judgment standard for the main responsible persons and agents,and the defects in the relevant provisions on the recognition of sales return income.Finally,the paper puts forward relevant Suggestions on the problems existing in the "go more" and "income criterion",such as adopting the net price method to deal with the sales where the merchants do not bear the main inventory risk,expensing the cash coupon preferential activities,and increasing the identification judgment guidelines for the main responsible persons and agents,etc.This paper aims to provide feasible accounting treatment for the income recognition of e-commerce enterprises by using the income criterion and relevant theories,and provide some relevant Suggestions for the imperfect aspects of the income criterion.