【摘要】：正 (一)戶外廣告的確認(rèn)戶外廣告是廣告經(jīng)營者接受廣告客戶的委托,進(jìn)行廣告的策劃、設(shè)計(jì)、制作、安裝,通過招牌、燈箱、電子屏幕、旗幟等媒介直接或間接地介紹所要推銷的商品或所要提供的勞務(wù)的行為,有著不同于普通產(chǎn)品或勞務(wù)的特點(diǎn)。首先廣告公司制作的燈箱、電子屏幕等不是為了出售,而是為了吸引客戶利用這種媒介做廣告宣傳,收取一定的廣告費(fèi),屬于自有的財(cái)產(chǎn)物資。其次它制作的宣傳畫面既是一種產(chǎn)品,也是一種服務(wù),其成果為客戶所有。另外安置燈箱、招牌等還需支付一定的占地使用費(fèi)、路段費(fèi),制作宣傳畫時(shí)還會(huì)涉及有關(guān)知識(shí)產(chǎn)權(quán)等問題�？傊�,戶外廣告較之一般產(chǎn)品復(fù)雜得多,會(huì)計(jì)的確認(rèn)要遵循其特點(diǎn)進(jìn)行。根據(jù)《企業(yè)會(huì)計(jì)制度》重新對(duì)資產(chǎn)、費(fèi)用成本的定義(資產(chǎn)是過去的交易或事項(xiàng)形成并由企業(yè)擁有或控制的
[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
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【分類號(hào)】：F235

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