一、广告费摊销问题在上市公司中存在着一种普遍的做法，即将巨额的广告费列为待摊费用或进行长期待摊核算。这种做法实际上是把收益性支出当作了资本性支出，会导致企业虚增盈利，外表繁荣的假象。因此对于该项费用应严格加以审核，对销售商品过程中发生的广告费用应列入营业 First, the issue of amortization of advertising There is a common practice in listed companies, that is, a huge advertising fee as a prepaid expenses or long-term prepaid accounting. In fact, this practice treats the profit-making expenditures as capital expenditures, which will lead to the illusion of enterprises making profits and appearances prosperous. Therefore, the cost should be strictly reviewed, the advertising costs incurred in the course of selling goods should be included in the business