With the rapid development of Internet and mobile technology in recent years, the original payment method has been replaced by the modern third party payment. The third party payment platform represented by Alipay is widely known and applied. Starting from the general situation of the third party payment at home and abroad, taking Alipay as an example, from Alipay's brief introduction, profit mode and tax issues, this paper discusses the accounting treatment of Alipay's revenues, the use of Alipay to collect payments, and the use of Alipay's ant flower to deal with the accounts of buyers and sellers, and analyzes in detail the third party platform involved. Accounting treatment of related businesses. The study concluded that because of the variety of Alipay's business, the accounting processing of Alipay centric transactions is also more complicated, and the income attribution of precipitated funds needs to be further explored. There are still some problems in the supervision of the third party platforms. Finally, some suggestions and suggestions are put forward for the accounting treatment problems found in the research.
