会计制度规定广告费用在发生的当期计入营业费用。这是由广告费用的受益期难以准确确定，不便按配比原则的要求进行分摊；每年发生的广告费相对于营业费用总额来说，其比例在不断变化，有些行业已占营业费用的５０％以上。因此，仍然采用一次性计入当期营业费用的处理方法就会 Accounting system requires advertising costs included in the operating costs of the current period. This is because the advertising period is difficult to accurately determine the benefit period, inconvenience in accordance with the principle of proportioning needs to be assessed; annual advertising costs relative to total operating expenses, the proportion is constantly changing, some industries have accounted for more than 50% of operating expenses . Therefore, still using one-time charge into the current operating expenses will be handled