互联网广告的特殊业务性质及相关法律法规的滞后、缺失,使得互联网广告行业的会计实务处理出现了一些困难,目前其会计处理方法仍旧处于摸索阶段。本文首先介绍了现有的、主流的互联网广告定价模式,然后分门别类地对其账务处理进行实例说明,最后指出其中存在的问题,以期为相关会计实务工作者提供借鉴。 The special nature of Internet advertising and the lag and lack of relevant laws and regulations have made some difficulties in the accounting practice of the Internet advertising industry. At present, the methods of accounting treatment are still in the exploratory stage. This article first introduces the existing and mainstream Internet advertising pricing model, and then explains the account processing in different ways, and finally points out the existing problems in order to provide references for the relevant accounting practitioners.