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广告企业属于服务性行业。它的经营业务主要是:代客制作产品样本、霓虹灯、灯箱等宣传媒介物。这些广告制品,从签订协议到交付使用,有一定的周转期。广告费的收入及成本费用的支付,是按业务习惯或协议规定分期进行的。它不象商品买卖那样直截了当,可以在同一时间上,银货两讫;也不象工业产品那样生产环节多,过程复杂。所以在会计核算上也应适应这种特殊情况。我们在会计科目中设置了一个“待结损益”(或称待结业务往来)科目来满足核算业务的需要,反映企业在承办客户的广告业务中对每份合同的履行进度与结果。本科目除了设置二级明
Advertising companies are service industries. Its main business is: Valet production of product samples, neon lights, light boxes and other promotional media. These advertising products, from the signing of the agreement to delivery, have a certain turnover. Payment of advertising fees and costs is carried out in installments according to business practices or agreements. It is not as straightforward as the sale of goods, and can be shipped at the same time, not as productive as the industrial products, with complicated processes. Therefore, accounting should also be adapted to this special situation. We set up an account in “pending interest ” (or pending business transactions) to meet the needs of accounting business, reflecting the business in the client’s advertising business for each contract to fulfill the progress and results. In addition to setting the second level of this course