论文部分内容阅读
《企业会计制度》和相关会计准则发布实施以后，我们陆续收到一些来信、来函，询问关于《企业会计制度》和相关会计准则执行中的一些问题。现解答如下：问：企业支付的广告费能否预提或待摊？答：《企业会计制度》规定，期间费用应当在发生时直接计入当期损益。企业为扩大其产
After the implementation of the Accounting System for Business Enterprises and the promulgation of the relevant accounting standards, we have received some letters and letters one after another, inquiring about some problems in the implementation of the Accounting System for Business Enterprises and the related accounting standards. Now the answer is as follows: Q: Can companies pay for advertising expenses or prepaid? A: The “Accounting System for Business Enterprises” stipulates that expenses during the period should be charged directly to the profits and losses of the current period when they occur. Enterprises to expand their production