网联模式下第三方支付业务会计处理分析——以支付宝为例

AbstractToday,third-party payment has changed all aspects of people's work and life,butthere are also hidden dangers.In order to regulate the development of the third-partypayment industry,the NetsUnion Clearing Corporation (NUCC)came into being,andall third-party payment services were connected to the NUCC for liquidation.However,China has not made clear regulations on the accounting treatment ofthird-party payment business under the NUCC mode.This article explores theaccounting processing of the third-party payment business under the NUCC mode.Taking the accounting processing problems of some third-party payment platforms asan entry point,and uses Alipay business for example analysis to study and discuss theaccounting processing methods of relevant accounting entities in third-party payment.In order to provide reference for the accounting treatment of the third-party paymentbusiness.Key words:the NetsUnion Clearing Corporation;Third-party payment;Accountingtreatment;Alipay;Case analysis;