【摘要】 企业的广告宣传可促进产品的销售,也会提高企业的知名度,增加企业的商标价值。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。更多还原

【Abstract】 Advertising propaganda of an enterprise can not only promote the sales of the products,but also raise its popularity and trademark value.So not all the advertising expense paid by the enterprise should not be included in its profit and loss as business expense.Instead,it should be considered as part of intangible assets of the enterprise.更多还原