请问在吕梁报名注册会计师考试的报名具体时间是什...

(1)对于广告发布费应当在相关广告服务出现在公众面前时确认收入，对于广告制作费应当在资产负债表日分期确认收入，故2014年只需确认广告制作费即可，应确认的收入=60／(60十90)× 200=80(万元)。

(2)风尚传媒对于制作短片的主要意图是促进动漫产品的销售，故该动漫短片的制作费用应全部计入销售费用。

(3)对于风尚传媒与新文化公司签订的广告合同与赠予合同应当作为一揽子交易来处理，故应当将收取的广告费在提供的广告服务与杂志产品之间按照其各自的公允价值来确认收入。

故2014年应确认收入的金额：40 × 38／(38+3．6)× 7／12+40 × 3．6／(38+3．6)=24．78(万元)

【提示】免费提供杂志的公允价值=200×0．0015×12=3．6(万元)

[Answer]

(1)For advertisement publishing cost shall be recognized after it has been present to

public，for advertisement making cost shall recognize income installment on the balance

date，SO advertisement making cost shall be recognized only in 2014，recognizing income are

60／(60+90)×200—80(ten thousand Yuan)．

(2)The main purpose of making short film by Fengshang Media is that promoting sales of

animation product，SO production cost of this animation short film shall be recorded into

sales Cost wholly．

(3)The advertisement cont z act and grant contract which signed by Fengshang Media and

new cultural company shall be treated as a bask目 trading to operate，SO the received adver—

tisement cost shall be recognized income based on its own fair value b目ween offered adver—

tisement service and magazine products．

So recognized amount in 2014=40 × 38／(38+3．6)× 7／12+40×3．6／(38+3．6)=

24．78(ten thousand Yuan)