电子商务会计研究会计学专业论文.docxVIP

II II Abstract Abstract The essay does some research on E-commerce Accounting. At the basis of discussing E-commerce accounting’ meaning and the basal preconditions of E-commerce’ book keeping, it studies on E-commerce accounting affirmance, computation, report and E-commerce report analysis, puts forward the personal opinion and has some innovation. The essay is divided into four chapters. The first chapter is E-commerce Accounting summary. It discusses the definition of the E-commerce Accounting, and the accounting basal preconditions of the E-commerce etc. The second is E-commerce Accounting affirmance and accounting computation. It brings forward affirmance advise and computation advise on E-commerce Accounting. The third is E-commerce Accounting calculation and report design. Examples on E-commerce business accounting are given here. It researches the contents and format of the E-commerce reports and etc. The fourth chapter is the analysis of the E-commerce Accounting information. It discusses the utilization and innovation of the traditional accounting information and E-commerce accounting information, and brings forward several new targets of utilizing the E-commerce accounting information. The essay offers advice and does some help to the lawmaking of our national E-commerce Accounting and the opening E-commerce business calculation and analysis, and besteads the research of E-commerce Accounting theory and practice a lot. Key words E-commerce Accounting Accounting Affirmance Accounting Computation Accounting Report PAGE PAGE IV 目 录 目 录 引言……………………………………………………………………………………………1 第 1 章 电子商务会计基本理论…………………………………………………………3 1.1 电子商务会计………………………………………………………………………3 1.1.1 电子商务会计含义……………………………………………………………3 1.1.2 电子商务会计信息的特点……………………………………………………6 1.2 电子商务与会计核算的基本前提………………………………………………7 1.2.1 会计核算的基本前提…………………………………………………………7 1.2.2 电子商务对会计核算基本前提的影响………………………………………8 1.3 电子商务会计研究的主要问题……………………………………………………10 第 2 章 电子商务会计确认与计量……………………………………………………12 2.1 电子商务的会计确认…………………………………………………