营销费用是企业实施营销管理与实践活动而发生的各种费用，依照现行会计制度的规定，营销费用应全部作为收益性支出在费用发生当期记入“营业费用”科目，以期间费用的方式从当期收入中得到补偿。笔者认为，这种处理方法不妥，违背了划分收益性支出与资本性支出原则和配比原则 Marketing expenses are various expenses incurred by enterprises in implementing marketing management and practice activities. According to the provisions of the current accounting system, the marketing expenses should all be recorded as “operating expenses” in the expenses incurred during the period in which the expenses are incurred, Current income is compensated. The author believes that this approach is wrong, contrary to the principle of division of income and capital expenditure and matching principle