软件打车取代了传统的电话叫车、路边招车,改变了人们的出行方式,大大提高了出行的效率。庞大订单背后的巨额收入应该如何确认以及计量。所以本文选取滴滴出行这一国内最大的打车软件,通过分析它的商业模式,对照我国收入准则,分析了滴滴出行的收入确认以及计量。 Software take the car to replace the traditional phone called car, roadside car, changing the way people travel, greatly improving the efficiency of travel. Huge revenue behind the huge orders should be how to confirm and measure. Therefore, this article selects the drip travel which is the largest taxi software in China and analyzes the revenue recognition and measurement of drip travel by analyzing its business model and comparing with China’s income guidelines.