Amazon’s cross-border e-commerce revenue is recognized after payment. After the customer places an order through the self-operated website or a third-party sales platform and pays the payment according to the payment method set by the company, the sales platform is responsible for delivering the goods to the customer or the logistics company entrusted by the company delivers the goods to the customer. The goods have been delivered or the platform has settled. , revenue is recognized at this time. Amazon is the largest online e-commerce company in the United States, located in Seattle, Washington. It is one of the earliest companies on the Internet to start operating e-commerce. Amazon was founded in 1994. At first, it only operated online book sales. Now it has expanded to a wide range of other products and has become an online retailer with the largest variety of products in the world. It is the second largest Internet company in the world. Under its name, it also includes subsidiaries such as Alexa Internet, a9, lab126, and Internet Movie Database (IMDB).