Analysis on the Accounting Problems of Incentive Policies for Online Sales Based on the New Revenue Standard—Taking Bear Electric Appliance Co., Ltd. as an Example

Under the heat of e-commerce economy, the purchase and sale business are gradually migrating to the online platform, and it is becoming more and more important to standardize the accounting treatment of the online sales business. However, the new revenue standard does not give clear guidance, and the practice largely relies on the professional judgment of financial personnel. Therefore, this article takes Bear Electric Appliance Co., Ltd. as an example, focuses on Bear Electric Appliance Co., Ltd.'s online dealer incentive policy, analyses the differences between the accounting treatment of enterprises and the rules and regulations, and explores its economic impact. The article is expected to provide guidance and suggestions for enterprise accounting, standardize enterprise accounting treatment, and offer advice and suggestions for future standard revisions.