The purchaser records the identifiable assets it has purchased at their fair market values, and then debits any additional amount paid to an asset account entitled Goodwill.
买家将其购买的可确认资产以公平市价记录,支付的所有剩余金额全部借记到名为商誉的资产账户。
The accounting double entry is you record an increase in the cash asset account on the balance sheet and a corresponding equal increase in the advertising revenue account.
When you pay the credit card bill, you would record a decrease in the cash asset account on the balance sheet and a decrease in the 「accounts payable」 account on the balance sheet.