CCA本文介绍了中国民航业常旅客发展的基本情况,综合比较了常旅客核算的两种方法递延收益法及增量成本法的异同,并列举了目前学术界和实务界的选择倾向,最后针对中国民航业常旅客发展现状,给出了会计政策选择建议。一、背景介绍常旅客计划 CCA This paper introduces the basic situation of frequent flyer development in China’s civil aviation industry, compares the two methods of frequent flyer accounting, deferred income method and incremental cost method, and lists the current tendencies of academia and practice, finally Aiming at the status quo of the development of frequent flyers in China’s civil aviation industry, this paper gives suggestions on the selection of accounting policies. First, the background introduction frequent flyer program