目前,各大商场开展了各种促销方式以达到吸引消费者的目的。虽然促销方式较为成熟,且促销结果令人满意,但在会计管理上针对于促销仍然未有明确的规范而产生了一些问题。本文针对目前状况,提出了几种典型促销方式的会计处理方式以供参考。 At present, various shopping malls carry out a variety of promotions to achieve the purpose of attracting consumers. Although the promotion method is more mature, and the sales result is satisfactory, there are still some problems in accounting management in the light of the fact that there is still no clear norms for promotion. In this paper, according to the current situation, put forward several typical methods of accounting treatment for reference.