Research On The Application Of Accounting Standards For Business Enterprises No.14-Revenue In E-commerce Enterprises

In recent years,with the further advancement of the Internet + era,the development of the e-commerce industry(hereinafter referred to as the e-commerce industry)is booming,and the vigorous development of the e-commerce industry is directly reflected in the number of e-commerce enterprises(hereinafter referred to as e-commerce enterprises)And the industry involved in e-commerce companies has widened.As an emerging industry in the 21st century,the e-commerce industry has the characteristics of digitization,liberalization,virtualization,etc.,and these have caused the income accounting of e-commerce enterprises to become more complicated.China's relevant accounting standards have been carried out in order to adapt to the development needs of different industries.Revise and improve.On July 5,2017,the Ministry of Finance issued the "Accounting Standards for Business Enterprises No.14-Revenue"(hereinafter referred to as the "new standard"),which has been implemented step by step from January 1,2018.The specific content of the new income standard has significant changes compared with "Accounting Standards for Business Enterprises No.14-Revenue" and "Accounting Standards for Business Enterprises No.15-Construction Contracts"(hereinafter referred to as "old standards"),especially in Great changes have been made in terms of ideas and concepts,which may cause companies in different industries to be affected to varying degrees in terms of revenue accounting.Then,when e-commerce enterprises implement the newly revised income standards,can they improve the inapplicability of the old income standards in the classification of income types,the recognition of income,and the measurement of income,and whether new problems will arise when applying the new income standards,Are worthy of our study.This article is divided into five chapters.The first chapter mainly elaborates the research background and significance of the article,the domestic and international research trends,the research methods and contents of this article,and the research deficiencies of this article.The second chapter elaborates the relevant theories of income and income standards,sorts out the development of income standards,and compares the new and old standards in China.The third chapter expounds the concept of e-commerce enterprises,defines the research scope of the article,summarizes the classification of China's listed e-commerce enterprises and counts their main sources of income.Chapter 4 takes YG enterprises as an example to compare and analyze the application of the old and new income standards in the four aspects of income recognition,income measurement,income recording and disclosure.Chapter V,through comparative analysis,shows that YG companies will be affected when applying the new standards-YG companies' open platform revenue has dropped significantly,resulting in changes in income composition,the increase in the subjective judgment of accounting personnel and the increase in disclosures However,the guidelines do not give specific details.The author puts forward suggestions for YG enterprises to respond,such as reasonable choice of net method and total amount method,timely adjustment of business plan and improvement of disclosure of statements.