KR20160018609A - Market system based on real time group accounting method - Google Patents
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Abstract
The present invention converts the accrual principle applied to the conventional corporate accounting and the cash (realization) principle applied to the government and tax accounting into the real-time integrated accounting method by the web-based electronic commerce system, Record attribute or field. By converting the transaction payment entity from the conventional transaction party to the electronic commerce system operator and unifying the settlement means into cash, it is possible to reduce the labor input to the conventional corporate and government accounting sectors Improve transparency in business and government, strengthen market rationality and legitimacy, and provide technical details that will enable strong financial and fiscal policies.
Description
Tax accounting, e-commerce, fiscal policy, finance, big data
A credit card, a debit card, a transportation card, a coupon, and a smartphone app, which are approved for use by an organization that controls a market region such as a country, , The point of time of the transaction, and the point of delivery are transmitted to the provider who provides the payment means to the wired and wireless, and the provider judges whether or not to comply with the rules prescribed by the company, It is common to transfer money from the buyer's financial account to the seller's financial account for the transaction or to pay the seller on behalf of the buyer of the transaction and settle the account after a predetermined date.
When accounting for the process of recording and reporting the results of transactions between market participants, accounting for corporate accounting is based on the principle of accruals, accounting and tax accounting are based on the principle of cash or realization, Tax adjustment procedures are needed to adjust the difference between income for each business year by tax accounting and to calculate appropriate taxable income. For example, in general, Korean corporate buyers bear VAT equal to 10% of the commodity price, and the corporation calculates the income for each business year and carries out the income adjustment step represented by the settlement adjustment and notification adjustment The tax base standard amount shall be calculated by taking into consideration the deficit, non-taxable income and income deduction items, and the tax base standard tax rate shall be applied to the tax base standard amount or, in some cases, the tax base calculation tax amount with the over progressive tax rate shall be reported to the relevant taxation office. The above-mentioned process requires that individual companies or organizations independently invest their labor force in order to prepare journal entries and accounting documents, and disclose accounting information of companies and the like after each fiscal year ends. Therefore, There is a time lag between the time when the general market and the time when the business performance of the company is judged by the general market, and the risk of accounting manipulation remains.
On the other hand, due to the introduction of various tax accounting programs, e-tax billing system and e-tax reporting system, Korea's efforts to implement e-government by the governments of Korea have significantly improved the accounting information processing and taxation business. However, the labor force participation of accountants and accountants in the taxpayer and private sector is significant in the public domain due to the gap between the principle of incentives and the principle of cash (realization) principle.
No attempt has been made by any country or government, or operator of a particular market area, to collectively prepare accounting documents for the entire nation, or for the entire enterprise, within the country, whether at home or abroad.
Korea Patent Application No. 10-2001-7014031 'Activity information accounting method and accounting system' refers to an accounting processing system that provides accounting reports necessary for enterprise management by inputting activity information of a company without performing a separate journal entry process , Korean Patent Application No. 10-2014-0016736 'Accounting Report Generation System and Method for Providing It' proposes a method for automatically generating various accounting reports by extracting accounting information from information such as ERP (Enterprise Resource Planning) , Both of which are more advanced than previous methods in that they allow non-experts to process the accounting information, but they can be applied to only one accounting entity like an individual company. On the other hand, the method of the present invention is technologically remarkable as the market operator can collectively account for accounting documents of accounting agents throughout the market and collectively generate financial statements.
Korea Patent Application No. 10-2014-0016753 'Tax Accounting Information Management System' is a client-server system for smooth communication between a company providing tax service and a customer, and each of government, tax service provider and company performs conventionally There is no change in your role. However, the method of the present invention is remarkably innovative in terms of concept, technically, in the trinity system, which is the provider of the tax service and the creator of the enterprise accounting, and the operator of the market such as the country.
Korean Patent Application No. 10-2008-0087552 'Vertical Accounting System' vertically lists the debit and credit of universal double bookkeeping as a positive (+) amount and a negative (-) amount, To regulate differences or errors between standards, the subject of recording is a corporation as in the past and depends on the human labor force. On the other hand, it is obvious that the method of the present invention is technically remarkably advanced because the operator of a market such as a country becomes a subject of accounting records, and the recording process is based on a computer device rather than a manpower .
The present invention aims to reduce the waste of the above-mentioned labor force and to solve the contradiction between the accounting principles of incentive and cash (realization). Specifically, it is necessary to standardize the accounting principles applicable to all the participants in the market, to unify the applicant or accounting historian as the market operator, and to automate the recording process, It is transparently reflected in accounting documents, and the stakeholders of the market, including the government, can grasp real-time the economic activity and management performance of individuals, enterprises and organizations, and the national financial fiscal policy is effectively enforced, , The law of defection, and the legal transaction that can be canceled.
The existing electronic commerce system, in which transactions are paid by electronic means including credit cards, debit cards, apps, and online, is improved to encompass online as well as offline transactions, and the improved system can be used in any one country, The above-mentioned problems can be solved by applying the method in a comprehensive manner in the first half. Specifically, a web-based e-commerce market system including a control module, a web object module, a DB module, a financial statement module, an e-commerce module, a rule module and a financial module is constructed, In real time, paying the transaction price on behalf of the bearer, participating in the profit and loss distribution of all the transactions in the market, and writing accounting documents of all the transaction parties participating in the market in real time and in an integrated manner will be. This means to integrate conventional financial accounting and tax accounting in terms of accounting principles, and to switch from conventional enterprise unit to market operator in terms of subject of accounting records.
Preferably, the state forces the market operator to perform all transactions in the market in the form of conventional electronic commerce and card payments, intervenes in all of the transactions within the market to intervene in one of the transaction entities, , It replaces cashless settlement means among the transaction entities of the market, provides a financial account to each of the transaction entities, and consolidates independent accounting records of each of the transaction entities participating in the market into one book And by replacing the conventional incentives and cash notes with the real-time unified accounting of the present invention by reconfiguring the existing account subjects to the concept of the present invention and by automating the accounting information recording process of the government and the enterprise, .
By automating the traditional accounting practices carried out by governments and corporations, reducing human resources and applying only one accounting principle and standard indiscriminately to all trading partners in the market, the risk of underground economy and accounting manipulation As shown in FIG. In addition, market stakeholders can understand the performance of a particular company or organization in real time, and countries and governments can implement strong and transparent fiscal policies.
BRIEF DESCRIPTION OF THE DRAWINGS FIG. 1 is a schematic view schematically showing a bill settlement method using electronic commerce and a card.
2 is a schematic diagram schematically showing the relationship of the modules with the major modules constituting the market system of the present invention.
3 is a flow chart illustrating an operational process of the market system of the present invention.
FIG. 4 is a flowchart showing the steps of the operation of the market system of the present invention and showing the role of each module.
FIG. 5 is a flowchart showing a mechanism by which a statement of duty of each transaction entity is generated and updated in the market system of the present invention.
The market of the present invention is a web-based e-commerce system composed of a plurality of modules including a control module or an existing offline transaction, and the transaction subject using the market may be various forms such as an individual, an organization, a program, Preferably, it has one IP address, one web object, one financial account, and can communicate with other transaction subjects through its own web object, and the operator of the market is one of the transaction parties, It is distinct from conventional e-commerce and off-line trading systems in that it is the only trading entity participating in the transaction and is the only recorder of all accounting documents in the market.
Hereinafter, the above-mentioned distinguishing features will be described in detail.
In the market system of the present invention in which transactions and settlement processes are performed by electronic means including credit cards, debit cards, smart apps, and on-line transactions, transactions between transaction parties are performed using ordinary credit cards or debit cards It is similar in appearance to the mechanism. Like the conventional card company, the operator of the market approves all the transactions in the market, records the transactions, and pays the transaction price on behalf of the buyer. However, the financial statements of each transaction entity participating in the transaction as well as the operator himself And thus it is distinguished from conventional card companies and electronic commerce systems. The present invention relates to a method of creating and updating financial statements of each transaction entity participating in the market in real time and setting a credit limit of each transaction entity based on the created and updated financial statements of each transaction entity participating in the market, For example, the technical details of the mechanism by which the seller obtains the transaction price, the buyer the goods, and the operator obtain the benefits such as tax.
In this specification, the expression " transaction entity " means a market participant participating in an activity in a market system to which the concept of the present invention is applied, and includes an operator of the market. Also, the term 'operator' means a person who establishes and operates the above market, preferably a state or a government. The term 'market' as used herein means not only a conventional online or offline market, but also an online and offline market system in which a payment process is performed by a device to which the concept of the present invention is applied and the result is recorded . A 'web object' is a set of data that can be accessed by a unique IP address, including web sites, web pages, and web applications. &Quot; Module " means hardware, software, program, or routine that constitutes the market system of the present invention.
Referring to FIG. 1, a conventional electronic commerce and card payment method will be briefly described. According to the conventional method, the
The market system to which the concept of the present invention is applied is also superficially similar to the conventional electronic commerce and card settlement mechanism described above.
2, the market system of the present invention includes a
In the market of the present invention, the operator is the sole creditor and the sole obligor. Specifically, a trading entity other than an operator can only borrow money from the operator and can only loan money to the operator.
Referring to FIG. 3, an
In the market of the present invention, a transaction entity inputs a transaction intention including purchases and sales into a certain user interface form provided by the electronic commerce module by a manual or program method, and the input contents include a transaction object and an item May be included. For example, the purchaser simply inputs information on the amount and type of water foam desired to be purchased, the price, etc., and the electronic commerce module searches for and recommends a seller meeting the desired purchase order, , Information on the type and price of the goods to be purchased, and the
In the market of the present invention, when the buyer inputs in the form of item, what, how and why of the six sub-principles regarding the kind and quantity of the goods desired to be purchased, the market system automatically inputs the item, The matching seller is detected and presented, and the buyer selects one of the presented sellers to automatically pay for the transaction price, the related tax payment, and the accounting process. This is a shared concept of the present invention and will be described in detail later.
In the market of an embodiment that explains the concept of the present invention, like the conventional card company, all the transaction entities must settle the transaction price through the operator of the market, and the operator can use the financial module (14), a financial account for each of the trading partners participating in the market is established, each credit limit is set, and non-cash payment means such as foreign trade or notes between the trading partners (11) are replaced with cash And establishes a bond relationship between the operator and the person requesting the alternative payment. For example, when a
In addition, the operator of the market resents, records, and updates the accounting documents of the relevant trading partners at the time a transaction occurs. Hereinafter, the process will be described in detail.
FIG. 4 is a flowchart showing the contents of FIG. 3. FIG.
4, unless otherwise registered with the market system of the present invention, initiates (20) the applicant (9) accessing the market system via the web, whereby the applicant (9) (21), the
Since the
Some of the aspects of the invention that are technically significantly more advanced than the conventional electronic commerce and payment systems are that the
In addition, since the
In particular, if the operator (10) is a country, the taxation, withholding tax, and income tax are applied indiscriminately and comprehensively to the public in the country, so that the concept of the present invention can be applied to all transactions in the market As a result of the invention, the state can force the underground economy to be swept away, and strong and effective fiscal policy can be achieved.
In summary, in a market system including a control module, a web object module, an electronic commerce module, a rule module, a DB module, a financial statement module, and a financial module, an operator of the market manages other modules through a control module, And the web object module is a sole creditor and sole obligor in the market participating in the distribution of profit and cost due to each transaction in real time as one of the trading subjects participating in all the transactions occurring in the market, And the electronic commerce module communicates with one of the trading partners, which is an electronic commerce module, with an IP address and a web object unique to each trading subject using the assigned web object, To register a purchase or sale intention, to recommend a trading partner, It provides information that can be used to approve or deny the request and affect the transaction decision of the transaction entity. The rule module rejects illegal, unauthorized, illegal, or legitimate transaction requests, The DB module records transactions in real-time unified accounting method. The financial statement module generates or updates the financial statements of the individual trading entity from the DB module records. Provide an account, provide and manage credit assets expressed in terms of their bonds and liabilities based on the financial statements of each trading entity and pay transaction prices in cash only and in real time on behalf of all trading partners .
Next, the real-time integrated accounting method by the operator and the financial statement creation and update method of each individual transaction entity will be described in detail.
Although the method of the present invention is not limited to specific accounting standards or tax laws of a specific country, the Korean government may be referred to as the
In accordance with the previous accounting method, 'A' for a transaction in which 'A' sells 100 B products (unit price 4) to 'A' for 'Bottles' on January 30, 2016, You can resent yourself.
Referring to Table 2, if the market operator of the present invention pays the payment means other than the cash among the transaction entities in cash, the above-mentioned journal entry of "A" can be rewritten as follows. It does not take into account the bond and debt relationship between 'A' and the operator.
Table 3, the VAT paid or obtained by any one of the trading partners in the transaction is for temporary storage of the amount to be transferred to the tax office, and the payer of the transaction price is only the person operating the market system of the present invention, Since the operator of the market is the Korean government, the VAT can be directly received by the operator at the time of transaction. In other words, the above-mentioned 'A' accounting records can be separated into 'A' accounting records and operator's accounting records, and 'A' accounting records are shown in Table 3.
As shown in Table 4, since all of the non-cash payment means are replaced by cash in the form of cash, only the cash account is the account of the sales or purchases of any one transaction entity.
Therefore, it can be omitted from the above-mentioned 'A'.
Hereinafter, as an example of the purchase, the accounting method of the present invention and the method of the present invention will be described.
Referring to Table 5, 'A' purchases 100 pieces of 'A' commodities from 1 to January 30, 2016 for 1 unit, and 60 of them is paid in cash, and the rest is paid to a non-cash payment instrument A transaction can be resented as follows. For convenience, the value added tax was resented separately.
If the operator pays a cash substitute for the non-cash payment means among the transaction entities, the accounting records of 'A' in Table 5 can be expressed in Table 6. The VAT paid to the operator will be described later.
With reference to Table 7, cash items can also be removed from "A" accounting records in Table 6.
Referring to Table 8, two transactions of 'A' mentioned above, Tables 4 and 7, can be expressed in Table 8 in one accounting document.
However, the above method has a problem that contradicts the basic principle of the conventional double entry book in which the sum of the bogies must be the same. This problem is solved by the integrated accounting method by the following operators.
As shown in Table 8, the accounting documents prepared by 'A', 'B', and 'Bottle' do not match the bills, but the market operator can not recognize 'A', ' The sum of the bills is matched. In Table 9, parentheses indicate the place of purchase or customer.
On the other hand, 'A's purchase (100)' is actually the same as 'A's 100 (A)'. That is, it is enough to convey information about a transaction by either the debit or credit entry.
With reference to Table 10, it is possible to delete either side of the debit or the credit in Table 9, so that no (car) or (large) indication of debit or credit is needed any more.
As shown in Table 11, assuming that both VAT and income tax are 10% of the transaction value and income tax is positive (+) at the time of income and negative (-) at the time of cost As the operator, the operator of the Republic of Korea, receives a set of taxes, including VAT and income tax, directly from the bearer, the operator may rewrite the consolidated accounting records of the above mentioned party, including the operator's profits, Parentheses refer to customers, buyers, or beneficiaries.
Referring to Table 12, in the above-described embodiment, the operator also plays the role of a financial institution, and can directly manage the account of each transaction participant participating in the market, and withdraw or deposit cash. For example, if the starting capital of the illness is 200 each and the cash asset of the operator is 1,000, the balance of each account is shown before and after the two transactions start and end, respectively.
The operator holds a bond 200 to the company, and the pre-determined interest rate will apply to the amount of the bond, but the mechanism for determining the interest rate is excluded from the scope of the claims claimed by the present invention. It should also be noted that the sum of cash in the market before and after the transaction remains unchanged. In other words, one participant participating in the market of the present invention can only deal with other participants registered in the market, and the participant is a person who opened an account in a financial institution established by the operator of the present invention, An individual, an organization, or other entity capable of functioning.
The reader or program reading the integrated record of the operator described above may know the following facts.
First, A has a cash increase of 260 (= (-100) + 400 -10 - 40 - (-10)), a cash increase of 90 (= (-100) +10) 400 - 40 - (- 40)), the operator increases the tax revenue of 50 (= 40 + 10 + +40 + (-10) + 10 + (-40)).
Second, the trading between A and C, the trading between A and B.
Third, the operator has a total of 50 VAT income, total 0 income tax income.
In the method of the present invention, first, for all transactions, the
That is, according to the unified accounting method of the present invention, a single document created by the operator can include all of the accounting records of each bottle, and in addition, All information can be extracted from the example document.
However, the above-described example has limitations in providing information on the contents of transactions, expressing the increase or decrease of the assets of a transaction subject. In other words, if there are millions or millions of trading partners in a single market, a more efficient method is needed to withdraw transaction events for each of the trading partners in a massive consolidated accounting record. For example, in the case of the embodiment where the operator of the present invention is a Korean company, in order to collect information on each of several hundreds or even tens of millions of transactional entities, the number of transaction events occurring in 2016 may reach billions, Retrieving all of the information is a waste of computing resources.
In view of the above-mentioned problem, the solution proposed by the concept of the present invention is to construct a series of transactions and transactions between two trading partners, a series of properties and their values, and assign a web object to each of the individual attributes and values will be.
Referring to Table 13, first, each transaction event generated by the electronic commerce module is expressed as a record of the DB, and information of the sixth sub-principle or the like is expressed in the attribute (property, attribute, or field) . For example, the above-mentioned "Ace Store" is purchased from a shop on January 30, 2016 by purchasing 100 pieces of 100 commodities A per 100 pieces, 60 of which are paid in cash, 10 in the
It is needless to say that the contents of the journal entry of the bank account can be withdrawn from the record of Table 13.
Preferably, the unique code of the transaction event is a number that combines the time or period of occurrence of the transaction with the serial number. For example, if an operator manages an e-commerce server and sets only one transaction to be allowed at any one time, no two transactions on the market, both online and offline, can have the same serial number. Time-sharing techniques, widely known in computer engineering, can grant more than 100 million transactions per second, giving different unique codes for each transaction occurring worldwide. In one embodiment of the present invention, the unique code consists of a number that combines the transaction date and the serial number.
The same principle applies to transactions that do not involve cash settlement.
Referring to Table 14, if the depreciation amount of A equipment owned by A Company is 10 in 2016, a typical journal entry on December 31, 2016 can be expressed in Table 14.
Referring to Table 15, it is possible to convert the entries in Table 14 into Table 15 using the integrated accounting method of the present invention.
With reference to Table 16, assuming that the end date of the Fiscal Year of the Party is December 31, 2016, the serial number of the transaction may be in a format similar to 20161231240000000000001. That is, it is a transaction of 000000001 that occurred at 24:00:00 on December 31, 2016, assuming a time unit of dividing 1 second into 100 million. According to the concept of the present invention, since each transaction has a unique code, an unspecified number of depreciation events occurring in a certain day in Korea will have a unique code.
Based on the above description, a description will be given of a financial statement generation and a big data implementation method based on a transaction event.
Assigning a unique IP address and a web object to the names and values of the attributes constituting the transaction event stored in the
Likewise, the web object assigned to the attribute name "when" can calculate the daily transaction frequency. In other words, information such as the total transaction amount of all transactions conducted in Korea during January 2016 can be calculated.
Note that the
In summary, each transaction occurring in the market of the present invention is recorded in the DB module described above in the form of a unique code and one or more attributes and values, each of which is a separate event, One of which is the operator, and the operator is an implicit attribute included in all transaction events but not explicitly expressed, and the attributes and values constituting a transaction event are respectively unique IP addresses and web objects Each of the web objects stores a unique code of a transaction event including an attribute or a value asserted by the web object, and the financial statement module displays a specific transaction based on a request from an operator or a previously established rule Transaction events recorded in the web object of the subject are obtained from the DB module, and the profit and loss statement of the transaction entity and the balance sheet The DB module generates a web object assigned to the name or value of the attribute and a transaction event recorded in the web object, The statistical information based on the name or value can be calculated with reference to the inherent code.
In addition, in the above-described embodiment, it is noted that since the account items used in the conventional journal entry and financial statement preparation are unnecessary in the real-time integrated accounting of the present invention, they are replaced with the attribute of 'transaction type'. That is, a single name attribute in place of a conventional account subject is included in all transaction events.
Hereinafter, a process of generating or updating a financial statement in an apparatus to which the concept of the present invention is applied will be described in more detail.
5, a
Hereinafter, the reason why the integrated accounting method of the present invention is real-time will be described as an example of a mechanism that the market of the present invention handles temporary differences and permanent differences due to the difference between the principle of corporate accounting and the tax law.
Since the operator is the sole payer of all transactions occurring in the market of the present invention and is paying in real time on behalf of the trading partner in the form of cash, due to differences in accrual and cash (realization) accounting principles The temporary difference problem is solved simply. For example, according to the existing method, the taxpayer can recognize the one year premium, 100, as an expense, even if the corporation pays 200 for the insurance premium for the next two years and treats it as the total expense for the enterprise accounting. On the other hand, in the market where the concept of the present invention is applied, since the operator is the sole payer, even if the customer requests a transaction to pay the premium for the next two years at a time, the operator does not approve the transaction, It is also possible for an operator to pay premiums instead of 24 hours a day. That is, in the market and accounting documents of the present invention, all entries relating to settlement methods such as accounts receivable, advances, and pre-paid premiums are unnecessary, and the above-mentioned logic is equally applicable to the 'reservation' disposition of the conventional tax regulations.
Persistent differences due to the taxation of land taxes on land owned by companies that are irrelevant to business, donations in excess of the ceiling limit, entertainment expenses, and fines can be prohibited, especially if the operator is a state, There may be a plan such as accepting all the payment by the palm of the hand.
In the case of installment sales, in the case of conventional tax accounting and corporate accounting, there may be a delivery method based on the nominal value, a delivery standard based on the present value, In the method of the present invention, since the operator is the only payer and the immediate cash payer, a loan relationship between a conventional installment buyer and an operator is established instead of the installment transaction between the two trading partners, and the loan interest rate is a credit limit of the buyer and the operator It is determined by the loan policy established. Otherwise, the operator is the sole creditor within the market.
In the case of construction, manufacturing and other services, a mechanism similar to that for installment sales described above may be applied. For example, if the buyer receives an order for a construction project with a construction cost of 100 at 120 from the buyer, the return rate is 20%. If the cost spent by the buyer is 0.1, The operator of the bank can transfer 0.12 from the account of the user A to the account of the customer A or pay the transaction amount between the user and the user in real time by subtracting the credit asset of the user A from the account of the user A, The conventional method of calculating and calculating the construction profit can be replaced with the method of real-time integrated accounting of the present invention.
In the case of interest income and interest payable, since the operator manages the financial account of each transaction entity, the interest is paid in real time to the accounts book of each transaction entity Therefore, the account subject itself such as accrued income or accrued interest is not necessary. More importantly, the operator is the only debtor in the market. The cash assets held by each of the trading partners in the market are the deposit assets deposited with the operator at the same time, and the operator is the only one who pays interest in the market. However, the above sentence does not mean that the operator is the only financial institution in the market. One or more financial institutions may participate in the market of the present invention as a transaction entity but only distinguish it from other transactional entities in that cash is a major asset and that the execution of revenue and expenses, It is the same as other transaction entities that entrustment of the account is entrusted to the operator.
1 buyer
2 seller
3 Buyer's computer
4 Seller's Web server
5 Credit or debit cards
6 card payment machine and computer
9 An individual, program, or organization outside of the market wishing to enter the market of the invention
10 Operator of the market system of the present invention
11 A transaction entity participating in the market system of the present invention collectively or an unspecified transaction entity
11A Individual trading entity A
11B Individual trading entity B
11C Individual trading entity C
12 Who establishes and operates the market system of the present invention. Typically,
13 Web object module providing IP address and web object to the transaction entity
14 Financial module to provide financial account to the transaction entity, manage deposit and withdrawal, and grant credit asset
15 DB module for recording and storing transaction events occurring in the market of the present invention
16 An electronic commerce module for arbitrating transactions between trading partners in the market and providing a user interface
17 module that draws records stored in the DB module and generates financial statements for each individual transaction entity
18 A rule module that determines the legality of each transaction in the market and compliance with the rules and determines the market operator's share of the profits of each transaction
19 Modules other than the control module among the modules constituting the market system of the present invention
20 When a person or an organization outside the market enters the market
21 When a person or an organization outside the market of the present invention requests the market operator to be a market participant
22 Time to provide market participants or trading partners
23 Time to provide essential equipment for participating in the market
24 When the transaction entity requests approval of a specific transaction
25 Time to approve legitimate and compliant transactions
26 When the operator pays the transaction price on behalf of the trading partner
27 When the transaction event that paid the transaction price is stored in DB and the financial statement is created and updated
28 Time to determine the operator's share in an approved transaction
29 Time to adjust the credit asset or credit limit of the transaction entity that renewed the financial statements
30 Web objects assigned to each of the trading subjects
Claims (1)
If the buyer inputs in the form of an item of what, how and why of the six principles about the kind and quantity of the goods desired to be purchased, the market system automatically writes the item by who, when and where, and detects the seller And the payment of the transaction amount, the payment of the related taxes and the accounting process are automatically performed by the purchaser selecting any one of the presented sellers,
Each transaction occurring in the market is a separate event, recorded in the DB module in the form of a unique code and one or more attributes and values, the attribute necessarily comprising two or more transaction subjects, The operator is an implicit attribute that is included in all transaction events but is not explicitly expressed, and the attributes and values constituting a transaction event are expressed as unique IP addresses and web objects, Each of the objects stores a unique code of a transaction event including an attribute or a value asserted by the object,
The financial statement module obtains from the DB module transaction events recorded in a web object of a specific transaction subject, based on a request of an operator or a rule established in advance, and generates a profit and loss statement and a balance sheet of the specific transaction subject Generate or update the financial statements in real time, present the information to the reader,
The DB module calculates statistical information based on the name or value with reference to a unique code of a web object allocated to the name or value of the attribute and transaction events recorded in the web object, Included in every transaction event, its value replaces the traditional account,
A real-time unified accounting method characterized in that the cash assets of all traders in the market are essentially free deposits deposited with the operator, the operator is the only debtor in the market and the interest payer; And a market system to which all or some of the above features are applied.
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KR20150028952 | 2015-03-02 | ||
KR1020150028952 | 2015-03-02 |
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KR20160018609A true KR20160018609A (en) | 2016-02-17 |
Family
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KR1020150151431A KR20150128636A (en) | 2015-03-02 | 2015-10-29 | Money tracking and locking by IP money |
KR1020160007389A KR20160018609A (en) | 2015-03-02 | 2016-01-21 | Market system based on real time group accounting method |
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Cited By (1)
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KR102110266B1 (en) * | 2020-02-20 | 2020-05-14 | 팀블랙버드 주식회사 | Method, apparatus and computer program for determining cryptocurrency tax evasion using artificial intelligence |
Citations (4)
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KR20020013864A (en) | 2001-11-02 | 2002-02-21 | 서원교 | Activity information accounting method and system |
KR20080087552A (en) | 2007-03-27 | 2008-10-01 | 코오롱글로텍주식회사 | Functional polyolefin staple fiber and method for fabricating the same and non-wovens using thereof |
KR20140016736A (en) | 2012-07-31 | 2014-02-10 | 표재호 | Containing extract of medicinal crops and manufacturing thereof |
KR20140016753A (en) | 2012-07-31 | 2014-02-10 | 김항섭 | Apparatus for screen installation at indoor driving range |
-
2015
- 2015-10-29 KR KR1020150151431A patent/KR20150128636A/en not_active Application Discontinuation
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2016
- 2016-01-21 KR KR1020160007389A patent/KR20160018609A/en not_active Application Discontinuation
Patent Citations (4)
Publication number | Priority date | Publication date | Assignee | Title |
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KR20020013864A (en) | 2001-11-02 | 2002-02-21 | 서원교 | Activity information accounting method and system |
KR20080087552A (en) | 2007-03-27 | 2008-10-01 | 코오롱글로텍주식회사 | Functional polyolefin staple fiber and method for fabricating the same and non-wovens using thereof |
KR20140016736A (en) | 2012-07-31 | 2014-02-10 | 표재호 | Containing extract of medicinal crops and manufacturing thereof |
KR20140016753A (en) | 2012-07-31 | 2014-02-10 | 김항섭 | Apparatus for screen installation at indoor driving range |
Cited By (1)
Publication number | Priority date | Publication date | Assignee | Title |
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KR102110266B1 (en) * | 2020-02-20 | 2020-05-14 | 팀블랙버드 주식회사 | Method, apparatus and computer program for determining cryptocurrency tax evasion using artificial intelligence |
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