第三方支付交易模式下交易各方的会计处理——以支付宝为例

中文摘要

互联网和移动技术近几年的飞速发展，使原始的支付手段逐渐被现代化的第三方支付所取代，以支付宝为主要代表的第三方支付平台被广泛熟知与应用。文章从第三方支付国内外概况出发，以支付宝为例，从支付宝公司的简介、盈利模式及税收问题切入，探讨了支付宝各项收入的会计处理、使用支付宝进行收付款以及使用支付宝旗下的蚂蚁花呗进行分期付款时买卖双方和的账务处理，详细地分析了第三方平台涉及到的相关业务的会计处理等。研究得出由于支付宝的业务种类较多，所以以支付宝为中心的交易各方会计处理也较为复杂，沉淀资金的收入归属问题等有待进一步探讨，第三方平台监管也存在一些问题。最后从研究中发现的会计处理问题等提出相关建议和意见。

关键词：支付宝；会计处理；分期付款；在线支付；虚拟账户

Abstract

With the rapid development of Internet and mobile technology in recent years, the original payment method has been replaced by the modern third party payment. The third party payment platform represented by Alipay is widely known and applied. Starting from the general situation of the third party payment at home and abroad, taking Alipay as an example, from Alipay's brief introduction, profit mode and tax issues, this paper discusses the accounting treatment of Alipay's revenues, the use of Alipay to collect payments, and the use of Alipay's ant flower to deal with the accounts of buyers and sellers, and analyzes in detail the third party platform involved. Accounting treatment of related businesses. The study concluded that because of the variety of Alipay's business, the accounting processing of Alipay centric transactions is also more complicated, and the income attribution of precipitated funds needs to be further explored. There are still some problems in the supervision of the third party platforms. Finally, some suggestions and suggestions are put forward for the accounting treatment problems found in the research.

Keywords: Alipay; accounting treatment; installment payment; online payment; virtual account.

目录

1. 绪论1

1.1研究背景1

1.2研究目的和意义1

2. 国内外第三方网上支付概述1

2.1 传统支付与第三方在线支付的比较1

2.2 我国第三方网上支付概况2

2.2.1 我国第三方支付演变2

2.2.2 我国第三方网上支付分类3

2.2.3 我国第三方网上支付主要企业介绍3

2.3 国外第三方网上支付概况4

3. 支付宝公司概述4

3.1 支付宝公司简介4

3.2 支付宝盈利模式5

3.2.1 手续费及服务费收入5

3.2.2 利息收入5

3.2.3 广告收入5

3.2.4 其他金融增值性服务5

4. 支付宝的会计处理中存在的问题分析6

4.1 虚拟账户与沉淀资金6

4.2 支付宝交易流程6

4.3 会计科目设置7

4.4 收入确认的时间及依据7

5. 交易各方的具体会计处理7

5.1 支付宝盈利模式下产生的收入的会计处理7

5.1.1 支付宝的手续费和服务费的会计处理7

5.1.2 支付宝产生的利息收入的会计处理8

5.1.3 支付宝产生的广告费收入的会计处理8

5.2 提现充值的账务处理8

5.3线上蚂蚁花呗分期付款中各方的会计处理8

5.3.1  销售方B的账务处理8

5.3.2 蚂蚁花呗的账务处理9

5.4 消费者使用支付宝淘宝消费的会计处理示例9

6. 结束语10

参考文献12