With the current testing to see if there are moderators around on Easterday by spammers, I also see many questions from normal members, mostly about what to do.
So in a nutshell:
Report the post by hitting the exclamationmark in the lower righthandcorner of the post.
Do not react to the spammer with angry posts, first of all the spammer will not bother to read them, and secondly the normal rules still do apply!
The reporting will cause a large red exclamatuon mark to appear next to the topic which is hard to miss for any moderator.
Most of the times spammers make new topics, quite handy for us as it cleans easily.

If not, and in a topic you are busily discussing something, just report and ignore. That way we do not need to edit or split, just delete the post.
You do not need to PM a moderator, unless it's obvious that he/she missed it as it went to page 2 of 'Latest posts' or 'Active topics'.
There is a difference between Admins, Moderators and Assistent Moderators which you may need to know.
Admins can do anything on the forums, they are the owners.
Moderators can delete, split etc, in all forums, and ban members. (Even Admins, but somehow I'm not even going to try that one!

) The members meant here are spammers, not regular members, that banning is done by Admin.
Assistent Moderators have specific forum(s) they administer, look at the names next to the forumtitles. They can not ban, nor can they remove spam from forums other than their 'own'.
So in short, report & ignore, and hope someone with the proper rights picks it up quickly. We usually do.
Never ever try one of the links advertised, chances are very high your computer will be attacked by worms, virusses etc, and your banking may suddenly be quite different....!
Buying stuff advertised is throwing good money away, at best you'll be posted a nice brick, not a phone or such.
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Feel free to use any of these additional letters to correct the spelling of words found in the above post: a-e-t-n-d-i-o-s-m-l-u-y-h-c