户外广告会计核算的几个问题
发布时间：2018-07-15 19:50
【摘要】：正 (一)户外广告的确认户外广告是广告经营者接受广告客户的委托,进行广告的策划、设计、制作、安装,通过招牌、灯箱、电子屏幕、旗帜等媒介直接或间接地介绍所要推销的商品或所要提供的劳务的行为,有着不同于普通产品或劳务的特点。首先广告公司制作的灯箱、电子屏幕等不是为了出售,而是为了吸引客户利用这种媒介做广告宣传,收取一定的广告费,属于自有的财产物资。其次它制作的宣传画面既是一种产品,也是一种服务,其成果为客户所有。另外安置灯箱、招牌等还需支付一定的占地使用费、路段费,制作宣传画时还会涉及有关知识产权等问题。总之,户外广告较之一般产品复杂得多,会计的确认要遵循其特点进行。根据《企业会计制度》重新对资产、费用成本的定义(资产是过去的交易或事项形成并由企业拥有或控制的
[Abstract]:(1) the confirmation of outdoor advertising is that advertising agents accept the entrustment of advertising clients to plan, design, manufacture and install advertisements, through signboards, light boxes, and electronic screens, The act of introducing directly or indirectly the goods or services to be sold by a medium such as a banner is different from that of a common product or service. First, the light box, electronic screen and so on produced by the advertising company are not for sale, but to attract customers to use this medium for advertising, collect a certain amount of advertising fees, belong to their own property. Secondly, it is a product and a service, and its results are owned by customers. In addition, the installation of light boxes, signboards and so on have to pay a certain amount of land use fees, road fees, the production of posters will also involve intellectual property rights and other issues. In short, outdoor advertising is much more complex than general products, accounting recognition should follow its characteristics. Redefinition of an asset, expense cost, according to the Enterprise Accounting system (an asset is formed by a past transaction or event and is owned or controlled by the enterprise
【作者单位】：
【分类号】：F235
本文编号：2125196
[Abstract]:(1) the confirmation of outdoor advertising is that advertising agents accept the entrustment of advertising clients to plan, design, manufacture and install advertisements, through signboards, light boxes, and electronic screens, The act of introducing directly or indirectly the goods or services to be sold by a medium such as a banner is different from that of a common product or service. First, the light box, electronic screen and so on produced by the advertising company are not for sale, but to attract customers to use this medium for advertising, collect a certain amount of advertising fees, belong to their own property. Secondly, it is a product and a service, and its results are owned by customers. In addition, the installation of light boxes, signboards and so on have to pay a certain amount of land use fees, road fees, the production of posters will also involve intellectual property rights and other issues. In short, outdoor advertising is much more complex than general products, accounting recognition should follow its characteristics. Redefinition of an asset, expense cost, according to the Enterprise Accounting system (an asset is formed by a past transaction or event and is owned or controlled by the enterprise
【作者单位】：
【分类号】：F235
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