| 论广告费用的性质及其会计处理 |
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| 引用本文： | 尚媛. 论广告费用的性质及其会计处理[J]. 湖北经济学院学报, 2001, 0(4) |
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| 作者姓名： | 尚媛 |
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| 作者单位： | 山东财政学院会计学系 山东济南250014 |
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| 摘 要： | 当前的会计核算将广告支出作为期间费用处理 ,这种核算方法不论在理论上还是在实务上 ,都存在着不足。本文拟通过对广告费用性质的重新定位 ,分析当前的会计处理及其弊端 ,提出了具体的改进思路
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| 关 键 词： | 广告费用 资本化 会计 |
On the Nature of Advertisement Expenses and the Accounting Treatment |
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| SHANG Yuan. On the Nature of Advertisement Expenses and the Accounting Treatment[J]. Journal of Hubei University of Economics, 2001, 0(4) |
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| Authors: | SHANG Yuan |
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| Abstract: | The advertisement expense is treated as period cost in the current accounting calculation,which has shown some shortfalls. This article relocates the nature of advertisement in a new method,analyzes the disadvantages and puts forward some countermeasures. |
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| Keywords: | advertisement expenses capitalization accounting |
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