大学毕业设计_电子商务交易的会计核算方法问题探析.docVIP

中文摘要 近十年来，电子商务在中国取得了较快的发展，其会计核算问题随之成为急需思考和解决的问题。电子商务的会计主体假设，其收入确认、货币计量等的原理方法都有新的内容，会计人员在进行会计核算时需要灵活处理。本文针对电子商务交易的会计核算进行了探索，并就现今的问题对电子商务会计提出了建议，以期使会计制度的建设跟上时代的步伐。 关键词：电子商务；会计核算； Abstract Over the past decade, e-commerce in China has made rapid development, its accounting issues will become an urgent need to think and solve problems. Accounting entity assumption of e-commerce, its revenue recognition, measurement, and other currencies principle methods have new content, accounting personnel need to be flexible during the accounting process. In this paper, accounting