Researchon Companies Income Accountingof E-commerce Platform In China Based On New Revenue Guidelines

In recent years,with the development of e-commerce platform,“Jingdong 618”and “Double 11” have gradually become a kind of online shopping promotion day.The rapid change of e-commerce platform enterprises is directly reflected in the number of e-commerce platform enterprises and the industries involved.E-commerce platform enterprises continue to innovate new business models and online business,and the existence of business can not be separated from income accounting,all enterprises are no exception.The income accounting of emerging industries is different from that of traditional industries.At the same time,in order to adapt to the development of various industries,the relevant accounting standards of our country are in order to adapt to the development of various industries at the same time of scientific and technological progress.And revised and perfected.On July 5,2017,the Ministry of Finance issued “CAS14--Revenue”(hereinafter referred to as the “New Revenue Guidelines”).Effective from January 1,2018.The Fifth Meeting of the Standing Committee of the 13 th National Peopleundefineds Congress on August 31,2018 adopted the Law of the Peopleundefineds Republic of China on Electronic Commerce,which will enter into force on January 1,2019.The implementation of the new income criterion in Chinese enterprises is not perfect enough,which leads to the limitation of the practical operation guidance of the industry.This paper is divided into five chapters.The first chapter mainly expounds the research background and significance of the article,the research status at home and abroad,the research content and methods,and this paper contributes four parts.The second chapter expounds the related concepts of e-commerce platform enterprises,defines the scope of research,collates and sums up the accounting process and theoretical basis,and compares and analyzes the new and old income standards in our country.The third chapter makes statistics on the main income sources of 47 listed e-commerce platform enterprises in China,and analyzes the present situation of income accounting according to the main income sources.In the fourth chapter,combined with the new income criterion,the time of revenue recognition,business classification,fair value acquisition,income and cost ratio,total sales and net sales are recorded,and deferred income is recorded.The impact analysis of information disclosure is carried out.The fifth chapter,mainly according to the present situation of enterprise income accounting of e-commerce platform in our country,combined with the influence of the new income criterion,puts forward the countermeasures of income accounting,such as judging the time point of income recognition by the transfer of control rights,and distinguishing the individual performance obligations.Standardize contract management,apply transaction price to measure,ensure thebroad ratio of income and cost,reasonable selection of total amount method and net amount method,apply contract assets and contract liabilities,distinguish between a certain time point and a certain time period of business processing,full disclosure of income information,etc.Through the combination of practice and theory,this paper studies the income recognition,measurement,accounting and disclosure of e-commerce platform enterprises under the new income criterion,so as to give reference to the e-commerce platform enterprises implementing the new income standard.