新型销售模式对企业会计处理的影响摘要近年来，由于计算机与互联网平台的快速发展，在推动了全球经济的自动化，无纸化的同时，也推动了一系列企业对于销售模式的转变，企业将单一的线下销售模式逐渐转变为线上销售或线上线下同时销售的模式。在这个大数据的时代，一批又一批的新型电商不断涌起，将大部分的精力投入到自动化的网络平台，在给企业带来巨大收益的同时也给消费者带来了便利。面对激烈的市场竞争，商业模式的不断创新也给企业的会计处理带来的巨大的影响。不断涌出的新型销售模式如：B2B、B2C、C2C 等，在这些新型的销售模式背景下，第三方支付平台也不断涌出，如何更好的进行会计处理是我们值得考虑的问题。而对于以滴滴、小红书、12306 等一系列存在第三方交易平台的电商 app 是如何进行会计处理也是我们值得深思的问题。关键词：线上销售 第三方支付平台 会计处理 THE INFLUENCE OF NEW SALES MODEL ON ACCOUNTING TREATMENT ABSTRACTIn recent years, due to the rapid development of computer and Internet platform, to promote the automation of the global economy, no paper at the same time, also promoted a series of business transformation for the sales model, enterprise sales model will gradually change to a single line of online sales or offline sales model at the same time. In this era of big data, lots of new business providers are constantly surging. Most of their energy is invested in automated network platform, which brings great benefits to enterprises, but also brings convenience to consumers. The business model has also brought great influence on the accounting treatment of enterprises. New sales models, such as B2B, B2C, C2C and so on, are constantly emerging. Under the new sales mode, the third party payment platform is also constantly pouring out. How to make better accounting treatment is a problem we should consider. Keywords: Online sales Third party payment platform Accounting 目录前言.....................................................
