所在案例库：中国管理案例共享中心
案例链接：http://www.cmcc-dlut.cn/Cases/Detail/2778
案例名称：收入确认之调“虎”离“山”：电商平台模式的财务处理
译 名：Stepping-over the Roadblock of Revenue Recognition：A Financial Processing of E-commerce Platform
案例作者：周宁，吴安琪，于金丽，韩小汀，姜文君，陈婧，周寅
作者单位：北京航空航天大学
中文摘要：电子商务行业经过十多年的发展，逐渐形成了以京东商城为代表的B2C模式和以淘宝为代表的C2C模式。成立于2005年的L公司开发出了中国第一个电子账单服务平台，以线下第三方支付起家，公司在成立后的八年间积累了大量线下社区便利店网点，以B2B模式成为了支付行业内第二大公司，但却错过了电子商务的风口，遭遇了市场严重下滑。作为第一批获得央行第三方支付牌照的L公司，在O2O风口来临之际，寻找业务新模式成为公司重拾市场之举。本案例以L公司与传统B2C模式的S公司开展战略合作谈判为例，通过描述其在谈判过程中遇到的收入确认和开具发票等财务处理问题，揭示双方在平台合作交易时面临的账务处理分歧和产生分歧的原因，以及双方是如何以客户利益为中心解决合作方案中的财务处理问题。该案例对探讨企业在供应链中角色变化导致的财务处理方案选择方面有借鉴意义。
英文摘要：Through decades of growth, the e-commerce industry has shaped into a set structure, of JD.com being the standard B2C model and Taobao.com being the standard C2C model. Founded in 2005, L Company was established as China’s largest electronic billing service platform. L started from offline 3rd party payment business, and accumulated large amount of offline community based convenient store outlet resource. Through B2B model, L became the 2nd largest payment company, but they missed the golden opportunity to enter the e-commerce industry, and along with it, an eventual decline in their business. As the first company to obtain 3rd party payment service, L was able to re-start into a new model as O2O model popularized. This case starts at the time L went into a strategic cooperation with S (a B2C model company), and details the many issues surfaced during their negotiation process, such as revenue recognition, invoicing issues, account processing differences, and ultimately how did the two company work together to solve these issues without compromising customer interest. When a company’s role is changed in the supply chain, many issues arise and this case serves as an example to some of the solutions.
中文关键词：电子商务；O2O；收入确认；开放平台；2017百优案例
英文关键词：E-commerce; O2O; revenue recognition; open platform
案例入库时间：2017-08
