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随着企业发展方向的多元化与品牌化,更多的企业开始注重能给拥有者带来溢价、产生增值的一种无形资产,发生在赞助支出等方面的支出日益增多。本文分析阐述了赞助支出与三大费用的区别。把握赞助支出的概念及核算范围,企业所得税前不同扣除条件和在实际工作中的把握,以及广告性质赞助支出的特殊会计处理。
With diversification and branding of enterprises, more and more enterprises begin to focus on an intangible asset that can bring premium to owners and generate added value. Expenses incurred in sponsorship spending and so on have been increasing. This article analyzes the difference between sponsorship spending and the three major costs. Grasp the concept of sponsorship spending and the scope of accounting, corporate income tax before the deduction of different conditions and in the actual work of the grasp, as well as the advertising nature of sponsorship expenditures special accounting.