The so-called intangible goods are digital goods such as information, computer software, film and television entertainment. In fact, these goods have certain carriers, such as CDs, floppy disks, tapes and so on. However, on the Internet, these digital goods can be directly transmitted to consumers through computer networks without carriers. After customers order tangible goods through the Internet, enterprises will send special personnel to deliver them to customers. Because the sales methods of intangible goods and tangible goods are two completely different business methods, their accounting is also completely different. E-commerce of intangible goods has four business models: online subscription model, paid browsing model, advertising support model and online gift model. The accounting treatment of these four modes is different.
1. Bookkeeping in paid browsing mode
In the paid browsing mode, digital goods are only placed on the website for people to download, and customers only need to pay the registration fee or a small fee. In this mode, digital goods are mainly software independently developed by enterprises, and some of them are digital goods authorized by an enterprise. Enterprises open such downloaded digital goods to customers, which can be regarded as services provided by enterprises; A small part of the fees paid by customers can be regarded as labor income.
Digital commodity is a very special commodity, just a lot of codes in the computer. The money that enterprises need to pay for these goods can be recorded as the cost of digital goods. At the same time, due to the rapid update of computer software and hardware, the duration of digital goods is very short, and almost no one knows how long a certain digital product can be popular. These characteristics make digital goods have their own particularity. In accounting treatment, digital goods can be specially set as low-value consumables, and secondary detailed subjects such as digital goods in stock, digital goods in use and amortization of digital goods can be set under their subjects. When an enterprise purchases or develops a digital commodity by itself, it can enter the subject of "Digital Commodity-Inventory Digital Commodity". Once someone clicks download on the Internet, it will be transferred from "digital goods-digital goods in stock" to "digital goods-digital goods in use"; At the same time, amortize the cost of digital goods. There are many amortization methods, such as one-time amortization method and 50-50 amortization method. , you can choose one as the cost reimbursement method. If the "five-five amortization method" is adopted, the cost of digital goods will be amortized by half when they leave the warehouse. When digital goods are obsolete or eliminated, if a new version of software appears, the number of "digital goods in use" will be directly written off. The specific processing method is as follows: when obtaining,
Borrowing: Digital Commodities —— Digital Commodities in Libraries
Loan: cash or bank deposit or electronic money.
When someone downloads it,
Borrow: digital goods-digital goods in use
Borrowing: Digital Commodities —— Digital Commodities in the Library
At the same time amortize half the cost,
Debit: Business cost
Loan: digital goods-amortization of digital goods
Service fees received for downloading services,
Borrow: cash or bank deposit or electronic money.
Loan: business income
When a new version of digital goods appears and is eliminated,
Debit: Business cost
Digital goods-amortization of digital goods
Loan: digital goods-digital goods in use
2. Accounting of online subscription mode.
Online subscription is mainly an e-commerce mode in which enterprises engaged in e-commerce provide entertainment programs, newspapers and magazines. And ask customers to pay. Online subscription mode is more expensive than online browsing. In real life, the prices of carrier goods are almost the same, and sometimes they may be higher. Customers buy these goods online because they can get first-hand information. In this mode, the enterprise exists as a seller of goods, instead of providing labor services to obtain labor fees, the enterprise obtains sales income. Because it is selling goods, there is a problem of the ratio of sales revenue to sales cost. Therefore, when the income is carried forward, the commodity cost should also be carried forward accordingly to keep the corresponding income and cost. The enterprise has only one version on the enterprise website, so every time the sales are established, the inventory cost of each time cannot be obtained, and the cost cannot be carried forward immediately. In this way, when the sale is established, it will not be recognized as sales income immediately, but the money will be put into the subject of "digital goods to be processed" and will be processed at the end of the month. When an enterprise obtains digital goods, it can record the digital goods in the secondary detailed account "A Digital Goods" under the subject of "Digital Goods" and amortize the sales cost at the end of the month. This can be achieved by the following items: When a digital commodity is obtained,
Borrow: digital goods-a kind of digital goods.
Loan: cash or bank deposit or electronic money.
At the time of sale,
Borrow: cash or bank deposit or electronic money.
Loan: digital goods to be processed
When the amortization period of digital goods is determined and the income and cost are carried forward at the end of the month,
Borrow: digital goods to be processed
Credit: income from commodity sales
Taxes payable-VAT payable
Debit: the cost of goods sold
Loan: Digital commodity-a digital commodity.
3. Accounting under the advertising support mode.
Under the advertising support mode, the main business of an enterprise is to attract consumers' attention, attract consumers to the enterprise's website and get consumers' clicks. This kind of enterprises mainly earn money from advertisers, attract advertisers to put advertisements on their own websites, and charge some fees. Advertisers value the number of views of consumers. As long as enterprises engaged in e-commerce can attract consumers to advertise more on e-commerce websites, they can attract more advertisers to put advertisements on their websites and make enterprises earn more money. This model is relatively simple in accounting treatment. When receiving payment from advertisers:
Borrow: cash or bank deposit or electronic money.
Loans: other business income
4. Accounting under the online gift mode.
Under the online gift mode, enterprises mainly give some goods to customers while selling them, in order to obtain customers' long-term purchase desire. This part of the goods should be used as a means of promotion and enter the advertising expenses of the enterprise, not as the sales income of the enterprise. However, in terms of taxation, these commodities need to pay relevant taxes as sales commodities.
As for selling tangible goods online, it mainly involves the delivery problem in real life. Enterprises must establish a huge distribution network to cope with online ordering at any time, which is bound to increase the cost of enterprises. If it is a business-to-business transaction, the freight may be borne by the buyer; If it is sold to individuals, it can only make up for the cost by increasing sales or raising the sales price. This kind of sales is similar to real-life commodity sales, and its accounting treatment is similar to general commodity sales.
I just finished my own opening report. I can give you the general content of my opening report for your reference. However, there will be some differences in the different requirements of different tutors in the school. Pay attention to the use of punctuation, the use of format and the classification of my own content (especially remind me that I'd better write my own opening report, because the paper will be more organized after I finish it)
The title of my thesis is
1. The purpose and significance of the topic.
2. Research status at home and abroad (literature review): First, make a general description of the literature you have studied, that is, introduce who put forward what opinions in which literature.
Then divide the focus according to your topic content (for example, my focus is 1. Research on TV programs II. Research on creative planning of TV programs III. Research on creative planning of legal TV programs). Of course, you can also introduce the so-called introduction according to domestic and foreign literature, that is, when you write down your opinions in other people's literature, you should explain the name and content of the literature (such as channel specialization and column personalization, which are the concrete manifestations of fierce competition between TV media). In this context, the planning and innovation of TV programs have become the focus of contemporary TV people.
Professor Hu Zhifeng mentioned in TV Program Planning that planning can be understood as the design and planning to achieve specific goals and objectives with the help of certain information materials, thus providing creativity, ideas, methods and countermeasures for specific operational behaviors.
Professor Zhang Xiaolin of Shaanxi TV Station defined the meaning of TV program as the so-called TV program planning in "Analysis and Research on TV Program Planning", that is, the planner follows the operation rules of TV programs, and plans and demonstrates the production and operation process of TV programs as a whole, and finally forms a guiding copy of TV behavior. In TV program planning, Dr. Wang Fu of CCTV divides TV program planning into: 1, recorded program planning, live program planning, host program planning, participatory program planning, cooperative program planning and large-scale program planning. )
3. Research content: This is very important, that is, you will write an outline of your paper in the future, stating the direction, intention and problems you intend to study.
4. Technical route, research methods and main problems to be solved:
Research technical route: under the guidance of the tutor, select the topic → determine the topic → understand the research status of others in the current society → formulate the research content and methods → consult the relevant information of the library → search the relevant information online → collect and sort out the information → write a paper.
Research methods: literature analysis, text close reading, comparison and comprehensive analysis.
The key problem to be solved is to analyze the current situation of legal programs and put forward suggestions and opinions on the imperfect places. According to the current audience's mentality and hobby trend, the development trend of creative planning is summarized.
5.5. Research and writing plan: (as follows)
May 22, 2009-June 2009 12, selected topics and collected relevant information.
June, 2009.13 —— February, 20, 2009. Write the opening report and open the topic.
65438+February 2 1, 2009 —— 20 1, 0 1, 1, collect information, conduct research and form a writing outline.
201101October1-2011March 28th, the first draft of the paper was formed.
2065438+01-2065438+01paper revision, finalization and printing.
6. References: A list of references in your hand, such as [1] Dong Li. On radio and television program planning [M]. Beijing: China Radio and Television Press, 1999.
[2] Yan. Introduction to publishing communication planning [M]. Henan: Henan University Press, 2006.
[3] Zhao Hua. Behind-the-scenes decryption of CCTV news investigation [M]. Beijing: China Radio and Television Press, 2008.
[4] Shi Changshun. Analysis of TV programs [M]. Wuhan: Wuhan University Press, 2007.
The format must be correct. Different documents are different, not letters. This can be found on the Internet.
Our school requires no less than 15 documents. Look at your requirements.
7. Instructing teachers' opinions
8. Opinions of the Bid Opening Review Panel
7 and 8 are empty. This is the teacher's business! ! !
I hope you can successfully complete your opening report.
AIA International Institute of Accountants, as an international certified public accountant examination certification body, AIA has become one of the highest standards accounting qualification examinations in the world because of its official recognition by the British government. AIA professional qualification certificate is a hot qualification certificate in accounting industry. b