随着互联网技术的发展,越来越多的人们通过电子商务来完成日常的交易行为,退换货等业务已经越来越普遍。如何科学合理的对电子商务企业退换货业务成本进行核算已经引起企业的重视。因此,电子商务企业的退换货成本核算研究可以帮助企业探索一种较为科学的核算模式,具有重要的理论与现实意义。 With the development of internet technology, more and more people complete the daily transaction through e-commerce, and the return and exchange business has become more and more common. How to scientifically and reasonably calculate the return business cost of e-commerce enterprises has drawn the attention of enterprises. Therefore, the e-commerce business cost return study can help companies explore a more scientific mode of accounting, has important theoretical and practical significance.