因此，企业支付的广告费，不应全部作为营业费用计入当期损益，而应将其中的一部分计入企业的无形资产。
So not all the advertising expense paid by the enterprise should not be included in its profit and loss as business expense.
企业的全部费用与全部收入相配比确定的经营成果是期间成果。
The management period result is been defied to match each other all expenses and all income of the enterprise.
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