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Internet advertising

2019-09-09 来源: 51Due教员组 类别: 更多范文

下面为大家整理一篇优秀的assignment代写范文- Internet advertising,供大家参考学习,这篇论文讨论了互联网广告。在互联网技术快速发展的环境下,互联网企业的盈利模式也趋于多样化,以广告、电商和网游为代表。就广告来看,其发展经历了一个系统的过程,逐渐发展为中世纪的商标和牌号,到近代报刊,再到现代网络科技形式,在不同的历史时期,广告的发展也呈现出不同的特征,无论是在生产力还是在文化科技方面都有着鲜明的体现。互联网广告主要是以收付实现制或者开票时点来进行收入确认而非主流的权责发生制。

Internet advertising,互联网广告,assignment代写,paper代写,美国作业代写

While the Internet has brought about the prosperity of network economy, it has also increased the complexity of related companies' business operations and innovation of transaction patterns, which poses new challenges for Internet companies to apply accounting standards more accurately. Business situation and financial level can be realized through the confirmation, measurement and reporting of business activities, which is the content that Internet enterprises must make clear in the development process.

For traditional media and online media, the measurement of advertising effect can be achieved by means of COM. In essence, CPM is the cost per thousand people of advertising display. Generally speaking, when charging through CPM, advertising charging does not need to consider click volume, download volume, registration volume, etc., but only charges based on display volume. In the current development process of Internet enterprises, video patch and portal are common network advertisements, and CPM model has good application value in this aspect. Baidu network alliance is CPM fees, taobao in the drill exhibition is based on banner advertising CPM fees, WeChat circle of friends in the fifth advertising is also CPM fees. In daily life, bus stations, subway stations, railway stations, airports, billboards in shopping malls, and large-screen advertising machines are also charged for display, but not for CPM. Instead, they are charged according to the time, frequency and location of display. The charging standards of each platform are different, so the charges are different. Take advertising banners with unit price of 1 yuan /CPM as an example. The principle of charging is that the charge of 1 yuan should make the number of views reach 1,000, while the charge of 100 yuan should make the number of views reach 100,000, and so on.

In the process of advertising, some publicity effects can be achieved through the improvement of click rate. For advertisers, the realization of precise click can guarantee the value of advertising and thus gain profits. Under the condition of modern science and technology, search engine bidding ranking is a typical form of pay-per-click ranking, which is widely used in online advertising. Baidu, 360 and sogou have certain representativeness. The principle of the cost per thousand clicks is that when the click behavior occurs, the advertiser will pay based on the number of clicks. When there is no click behavior, the number of clicks will not have a direct decisive effect on the paid behavior. There is a certain consistency between the thousand-click cost model and the thousand-click display cost in monitoring methods. Take the search engine as an example, mainly supported by media data, the data background is open for the convenience of advertisers to conduct real-time observation of the background advertising data. For example, the unit price of an AD banner is 10 yuan /CPC, which means that the AD must be clicked by 1000 people to charge 10 yuan. Even if there are more views, but less than 1000 clicks, the AD cannot be charged.

Every operation cost, the principle of the model is that in the process of advertising, according to the agreement to charge, in this process, the action is diversity characteristics, but are advertisers, agents, co-operation agreement between enterprise and media, action is mainly manifested in such aspects as registered, install, download, and purchase, when agreement to produce practical action quantity to charge, and show the number and there is no direct relationship between clicks. For example, an advertisement on a certain online platform is priced at 100 yuan /CPA, which means the platform can earn 100 yuan after browsing the advertisement and making an effective consumption of the advertisement content.

We charge according to the display location, which is the main charging mode of our company. It is mainly based on the customer's requirements, and the customer provides the link and directly places the link on the web page. Charges are based on the location and number of days the link exists, regardless of the three billing models mentioned above. For example: top banner position, size 670*85, size 20k, 30000 yuan a day.

The rise of Internet advertising in China is mainly based on cash basis or billing time point for revenue recognition rather than the mainstream accrual basis. Accounting standards require modern enterprises to recognize revenues and costs in accordance with the principle of equal rights and responsibilities, while the cash system cannot fully match revenues and costs, which often leads to the imbalance of rights and responsibilities. In addition, most of the Internet advertising companies charge some advertising fees in advance. If the cash system is adopted, it will not be able to better match the income and expenses. Accounting rules for advertising revenue recognition and measurement of put forward clear requirements, propaganda media and advertising costs associated with confirmed must find out the best timing, in medium, when advertising effectiveness or business practices confirmed related fee, but in terms of advertising, which confirm the schedule of completion must be combined with advertising practice. Under the revenue model based on frequency, the Internet advertising revenue model does not meet the relevant requirements of accounting standards in some aspects. In view of this situation, it is necessary to confirm the Internet advertising revenue according to the revenue criterion, and require enterprises to fulfill their obligations based on the contract. The key point of revenue confirmation is that customers obtain the control right of goods. On the basis of a comprehensive grasp of the current situation, the fulfillment of the performance obligation in terms of conditions is judged, the performance time point of the performance obligation is positioned, and appropriate methods are selected to control the implementation progress. The transfer of control right signs are analyzed to determine the transfer time point through comprehensive analysis. Based on the principle of accrual basis, in order to promote the optimization of income and expense ratio, it is necessary to determine the best way to realize the performance obligation. In a certain period of time, it can be realized through the measurement of performance progress income, and at a certain time, it can be realized by combining the income of commodity control right.

One of the difficulties in the process of accounting confirmation and measurement of Internet advertising business is to grasp the confirmation time. Internet advertising business features, first of all, advertising display services may not charge, only when users click on the advertisement or even to facilitate the transaction only charge. In this way, Internet advertising companies do not generate revenue when they display advertisements to the public. Under this model, Internet advertising business is more like an intermediary behavior. Difficulty 2: reliable measurement of cost. Most of the costs of Internet media are the labor costs of editorial staff and depreciation costs of equipment, but it is difficult to achieve a complete matching of single advertising revenue and costs in the traditional sense.

In the Internet environment, generally according to the advertising contract fee to confirm revenue, there are two types of terms and times. The former realizes the deferred income according to the contract term and confirms the income with the monthly term. The latter distinguishes the amount of deduction according to the display, click and transaction times, and confirms the income according to the time of deduction, and confirms the income according to the percentage of relevant behaviors under special conditions. Some advertising contracts have term limits and frequency agreements. In this case, it is necessary to adhere to the principle of seeking truth from facts, accurately distinguish charging methods, and standardize the recognition of revenue. In the income recognition process, it is unnecessary to consider the impact of VAT when debiting "accounts received in advance" and "main business income". For pay-per-view contracts, the above approach is similar to cash basis rather than deferred revenue through accounts receivable. This approach seems to be inconsistent with the accrual principle. It doesn't actually violate that principle. For one thing, the single advertising value of Internet advertising is usually very low, and the advertising revenue can be regarded as continuous in the timeline. Second, the hot moments of Internet search are changing. The number of ads displayed and clicked cannot be predicted in advance like TV ads, while the uncertainty of advertising revenue reflects the characteristics of Internet advertising revenue. In this paper, the advantages of recommendation, one is to avoid the diversity of the Internet advertising for the influence of accounting measurement, the second is to simplify the substantive test content in the audit process, as long as the customer affirm type reply to confirm the account balance and the balance of Internet advertising companies to provide consistent, can reduce the audit risk. The above is to solve the problem of revenue recognition and measurement of Internet advertising business. For the cost of Internet advertising, this kind of cost is generally uniform, according to the actual amount of the month carried forward operating cost has little impact on the statement. If it is from the perspective of the whole enterprise, the impact will be smaller.

In addition, there are tax treatment problems in Internet advertising business. For example, if the time of revenue recognition is earlier than the time of tax liability stipulated by the tax law, the output tax shall be transferred to the tax to be transferred first, and then transferred to the tax payable after combining the actual occurrence of tax liability.

The formulation of policies and regulations usually lags behind the actual business, and the revision of the guidelines is actually a follow-up to the innovation of transaction mode. The application guidance of "> application guide for accounting standards for business enterprises" for new businesses such as the Internet is still relatively lacking, and the problem of new transaction modes encountered in practice is still to be discussed. The purpose of the author's writing this article is actually to make some understanding and statement of the company's business, and also hope to trigger readers to discuss the accounting confirmation measurement of Internet companies' related business.

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