广告费的会计处理方法。
Where are the remaining half of advertising expense of the enterprise wasted?企业广告费的另一半浪费到哪里去了?。
So not all the advertising expense paid by the enterprise should not be included in its profit and loss as business expense.因此,企业支付的广告费,不应全部作为营业费用计入当期损益,而应将其中的一部分计入企业的无形资产。