Study On Income Accounting Problems And Countermeasures Of L E-commerce Company

With the development of the Internet and the rise of e-commerce industry,China's traditional sales industry therefore shows a slowing trend.As a result,e-commerce enterprises emerge,and at the same time,different types are derived,among which self-run e-commerce enterprises are the most common.At the same time,accounting refers to accounting records,measurement,confirmation and reporting steps.Income,as the main source of profit,is very crucial for enterprises.Only by forming a good enterprise income accounting standard and an effective standard within the enterprise,and correctly accounting the enterprise income,can the enterprise's operating situation and results be truly reflected.However,in the context of the release of the new standards,with the expansion of e-commerce companies and the continuous update of their business models,the revenue accounting problems faced by the Internet model gradually become prominent.Under the conditions of both the new standards and the old standards,the industry will have problems that cannot be solved,thus arousing heated discussions.Article USES the research method of combining theoretical research and case analysis,on the basis of general introduction to e-commerce industry specific analysis of the specific case of L company,points out the L company in the face of the income accounting four issues,including revenue recognition point difficult to decision problem,not reasonable estimate return rate,without a special virtual account business accounting,accounting records problems such as unreasonable return goods.According to the new revenue standard,it is suggested to confirm the revenue according to different time points,analyze and confirm problems according to different situations,reasonably set up virtual accounts,analyze influencing factors and establish"commodity return and exchange prediction model" to estimate the return rate,etc.At the same time,I hope that L company can actively carry out internal coordination and planning,improve the internal department management,ensure that the enterprise can adapt to the impact of the new revenue standards on revenue,and accelerate the improvement of the professional quality of financial personnel.It is hoped that the final conclusion of this paper can solve the accounting problems existing under the existing model of L company,and the proposed Suggestions can also provide reference for other e-commerce companies to improve their accounting.