Research On Revenue Recognition Problems Of B2C E-commerce Enterprise

The development of network technology has given rise to new trade patterns to promote the development of economy and enriched the life of the people,with B2 C electrical retail enterprise most closely with the masses of the people's production life,the most profound impact to the manufacturers and consumers.B2 C electrical retail enterprise in developing and present some new characteristics different from traditional retail,the trading model of innovation and transaction process of complex brought certain difficulties to revenue recognition in practical work,makes the B2 C business retail enterprises in practice for some specific and special business revenue recognition,it is difficult to from our country guided by the principle of income guidelines had a clear accounting processing instructions.In order to better regulate the income criterion,truly reflect the operating conditions of enterprises,and further improve the authenticity and reliability of financial reports,the ministry of finance of China issued a new income criterion in July 2017,which will be fully implemented in 2021.After its release,the company has been given three years to prepare.How to rationally use the new revenue recognition framework and conduct revenue recognition based on the performance contract in the transition period between the old and the new is a difficult problem faced by all B2 C e-commerce retailers.Therefore,based on the new revenue criteria,this paper takes JD mall as an example and combines with the characteristics of B2 C retail e-commerce transactions to analyze the revenue recognition problems of JD mall merchants and put forward Suggestions for improvement,so as to solve the problems in practice.In this paper,the specific content of the arrangement,first introduced the relevant concepts of revenue recognition,for the case analysis after providing a foundation;Secondly,it briefly introduces the different business models,transaction characteristics and revenue sources of JD mall.Is this article core part of JD mall sales process in some typical income should confirm when and how to identify and confirm the case analysis on the current situation of problem,and in order to use the preferential promotion,orders using consumer installment and value-added services to purchase a membership of the three cases of revenue recognition problems puts forward improvement Suggestions;At last,the thesis is summarized.