《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。企业为扩大其产品或劳务的影响而在各种媒体上作广告宣传所发生的广告费,应于相关广告见诸于媒体时,作为期间费用,直接计入当期营业费用,不得预提和待摊。如果有确凿证据表明（按照合同或协议约定等）企业实际支付的广告费,其相对应的有关广告服务将在未来几个会计年度内获得,则本期实际支付的广告费应作为预付账款,在接受广告服务的各会计年度内,按照双方合同或协议约定的各期接受广告服务的比例分期计入损益。如果没有确凿的证据表明当期发生的广告费是为了在以后会计年度取得有关广告服务,则应将广告费于相关广告见诸于媒体时计入当期损益。 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: “Enterprise Accounting System” provides that during the period should be directly charged to the current profit and loss. Advertising costs incurred by enterprises in various media for expanding their products or services shall be recognized as operating expenses in the current period when relevant advertisements are made available to the media, and shall not be accrued and pending Stand If there is solid evidence (according to the contract or agreement, etc.) the actual advertising costs paid by the enterprise, the corresponding advertising services will be obtained in the next few fiscal years, the advertising costs actually paid during the current period should be used as prepayments, In each fiscal year that receives advertising service, the proportion of advertising service in each period as agreed by both parties’ contract or agreement shall be charged to profit or loss in installments. If there is no conclusive evidence showing that the advertising costs incurred in the current period are for the purpose of obtaining relevant advertising services in the forthcoming fiscal year, the advertising costs should be charged to the profits and losses of the current period when the relevant advertisements are posted on the media.