Insurance是prepaid...比如先付一年的..然后每个月扣除一定的钱..每个月的付的钱算是expense...是income statement裏面的..和assets没有关系..

记录entry的时候....是这样的..

Insurance Expense $2000(debit)

Cash $2000(credit)

To record the expence of the prepaid insurance.

广告的话呢..我个人认为应该是广告的expense....跟asstes没关系...