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读《财会通讯》1992年第2期高明域同志的《国营报社广告业务的会计处理》一文,颇受启发。文中提出广告业务应进行成本核算笔者是赞成的。至于如何进行广告业务成本的归集与分配,作者提出,广告成本除了制度规定所包含的内容之外,还应分摊一定的纸张和印刷费用,并提供了三种分摊方法:第一种是按广告版面占报纸全部版面的百分比分摊;第二种是按广告业务收入占总收入(报纸发行收入和广告发行收入总和)的百分比分摊;第三种是按广告版面占报纸全部版面的百分比将发行收入分为报纸发行收入与广告发行收入两部分,以广告费收入加上广告发行收入总和占报纸总收入的百分比来分摊。
The article “Accounting for State-run Newspaper Advertising Business” written by Comrade Gao Mingyu in the 2nd issue of the “Accounting Newsletter” (1992) was inspiring. The author proposes that the advertising business should carry out cost accounting. As for how to categorize and allocate advertising costs, the author proposes that in addition to the content contained in the regulations, advertising costs should also be allocated to a certain amount of paper and printing costs, and three methods of allocation should be provided: The first is to press The advertisement layout accounts for the percentage distribution of the newspaper’s entire layout; the second is based on the percentage of the total revenue (the sum of the newspaper distribution revenue and the advertising distribution revenue) of the advertising business income; the third category is the percentage of the newspaper’s total layout that will be issued according to the advertisement layout. Income is divided into two parts: newspaper publication income and advertisement distribution income, which are apportioned by advertising fee income plus the sum of advertising distribution revenue as a percentage of total newspaper revenue.