2交易佣金。按价格的百分比来收取佣金，如果发生退货，佣金大部分也不退还，还有为一些大商户提供佣金返还。
Wealsoprovidedisplaymarketingservicesthatallowmerchantstoplaceadvertisementsontheplatformprimarilyatfixedprices.Ingeneral,merchantsneedtoprepayfordisplaymarketingwhichisaccountedforascustomeradvancesanddeferredrevenuesandrevenuesareprimarilyrecognizedovertheperiodduringwhichtheadvertisingservicesareprovided.
2Transactionservices交易佣金
Weproviderebatestocertainmerchantsontheonlinemarketplaceservicesbymeetingcertainrequirements.Suchrebatesarenettedagainsttheonlinemarketplaceservicesrevenues.
我们通过满足某些要求为在线市场服务上的某些商家提供回扣。此类回扣将从在线市场服务收入中扣除。
3Membershipservices会员服务
Certainconsumerspayinadvanceforcertainperiodsmembershipsinexchangefortheaccesstoasuiteofbenefitsincludingcoupons,whichrepresentasinglestand-readyobligation.Asthemembersreceiveandconsumethebenefitsofourpromisethroughoutthesubscriptionperiods,themembershipfeesarerecognizedasrevenueoverthesubscriptionperiodsonastraight-linebasis.Couponsprovidedbyustothemembersarenettedagainstthemembershiprevenuewiththeresultingnegativerevenue,ifany,beingreclassedtomarketingexpensesforeachmembershipcontract.Themembershiprevenueasrecordedintheconsolidatedfinancialstatementswasimmaterialduringeachpresentedperiod.
某些消费者提前支付特定时期的会员资格，以换取包括优惠券在内的一系列福利，这些优惠是一项随时准备好的义务。由于会员在整个认购期内收到和消费我们承诺的利益，会员费在认购期内按直线法确认为收入。我们向会员提供的优惠券将从会员收入中扣除，由此产生的负收入（如有）将重新归类为每个会员合同的营销费用。于各呈列期间，综合财务报表所记录的会员收入并不重大。
4Merchandisesales商品销售
Weincertaincasesacquiremerchandisesfromsuppliersandselldirectlytoconsumers.Weactasaprincipalforandtakecontrolofthemerchandises,areprimarilyobligatedforthemerchandisessoldtoconsumers,bearinventoryrisksandhavethelatitudeinestablishingprices.Revenuesfrommerchandisesalesarerecordedonagrossbasis,netofdiscountsandreturnallowanceswhentheproductsaredeliveredandtitleispassedtotheconsumerswhoareourcustomersinthesetransactions.Proceedsreceivedinadvanceofcustomeracceptancearerecordedascurrentliabilitiesincustomeradvancesanddeferredrevenues.
在某些情况下，我们从供应商处采购商品并直接销售给消费者。我们作为商品的委托人并控制商品，主要负责销售给消费者的商品，承担库存风险，并具有定价的自由度。商品销售收入按总额入账，扣除产品交付时的折扣和退货补贴，并将所有权转移给作为这些交易中我们的客户的消费者。客户承兑前收到的收益在客户垫款和递延收入中记录为流动负债。