Analysis of the accounting treatment of customer reward points（分析客户奖励积分的会计处理）.doc

Analysis of the accounting treatment of customer reward points [Paper Keywords] reward points full incremental cost of missing person income approach income deferral method [Abstract] This paper analyzes the current customer reward points several methods of accounting, and pointed out that the lack of full income approach of the lack of people and revenue deferral method, and briefly discusses the advantages of the incremental cost method accounting treatment. Reward Points Sales is the integral given to the customer by the sales of goods according to the amount of sales, customers can be exchanged for a certain score is filled with business or obtain goods or services provided by third parties. Purchases back to Points of sales is not difficult to see to attract customers the consumption again cultivate customer relationships, belonging to the company’s marketing activities, and to grant customer reward points purpose is to retain customers, maintain market share, in order to maintain their profits, promote enterprise growth, won the competition in the market. lives typical airline companies the introduction of various forms of often-trip flight Incentive Plan the the user reward scheme launched by the telecommunications industry, the company and credit card Rewards Program, which provides that consumption according to the above scheme can be given according to the amount of bonus points (“Mileage” and “integral” customers free points (or discount to purchase tickets, get calls or exchange of goods, and stay at the hotel. Our current enterprise accounting standards is not integral sales accounting treatment for explicitly make clear that there are no standard to follow, so the accounting practice operating, resulting integral sales accounting treatment there is a large arbitrariness, most of the implementation of reward points granted to customers reward points, do not do the accounting treatment, the cost of the exchange of goods or services is