Study On The Revenue Recognition Of E-commerce Enterprise

The development of Internet technology makes e-commerce continues to expand the scale.In order to obtain the competitive advantage in e-commerce market,the e-commerce enterprise continuous innovate its management mode and payment mode,which leading to the revenue recognition become increased different to the traditional retail.CAS 14 use the standard,transfer of the main risk return and risk of the good ownership,as the standard principle guidance on revenue recognition.In the guidance of CAS 14,e-commerce enterprise exits problems in the revenue recognition,as its business transactions mainly happen in the Internet environment and the relationship with “the main risk and return of goods ownership ” is more complex than the traditional enterprise.The CAS 14(Amendment)exposure draft use the assets control rights as the standard for revenue recognition,which can better guide thee-commerce enterprise revenue recognition.So this paper put forward improvement suggestions for the problems of e-commerce enterprise revenue recognition,based on the revised draft regulations.The structure of this paper as follows: The first chapter mainly introduces the reality and theoretical background,and review of the related literature,which leads to the purpose and significance of the research.The second chapter introduces two aspects of theory,thee-commerce enterprise and revenue recognition,as the theoretical research base.The third chapter introduces the current situation and the problem of e-commerce enterprise revenue recognition.The fourth chapter mainly put forward the improvement proposal.The fifth chapter apply the theoretical analysis to practice.The sixth chapter summarizes the paper and points out the direction of further research.The main points of this paper:(1)There are two main problems in thee-commerce enterprise revenue recognition,one is difficult to judge the sales mode,which determine whether to confirm the revenue,one is the inconsistencies of revenue recognition point,as a result of kinds of goods and payment method innovation.(2)In order to solve the problem of difficult to determine the sales model,this paper suggests whether the transfer of goods bear the primary responsibility,have the right to decide the price of goods,payment of credit risk whether to take the main commodity inventory risk as the main criterion.In view of the inconsistencies of revenue recognition point,using the The CAS 14(Amendment)first solve the problems of virtual goods revenue type division,and this paper suggests that if do not consider the return to the customer,e-commerce enterprise should confirm the revenue at the point of customer receive the goods in any payment method,otherwise e-commerce enterprise should confirm the revenue at the point of customer confirms the receipt or return of the goods at the expiration.