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第一章总则第一条为了规范企业获得的捐赠与补助的会计处理和相关信息的披露,根据《企业会计准则第××号--基本准则》,制定本准则。第二条本准则所称捐赠是指其他单位或个人无偿给予企业现金或非现金资产;补助是指政府等有关方面无偿给予企业现金或非现金资产。企业所有者对企业的资本投入不属于捐赠或补助。
Chapter I General Provisions Article 1 In order to regulate the accounting treatment of donations and subsidies and the disclosure of relevant information obtained by the enterprise, this standard is formulated in accordance with the “No. xxxx of Accounting Standards for Business Enterprises - Basic Standards”. Article 2 The term “donation” as mentioned in these Guidelines means that other units or individuals give cash or non-cash assets of the enterprise without payment; subsidy refers to the government or other relevant parties giving cash or non-cash assets to the enterprise without compensation. The capital contribution of the business owner to the enterprise is not a donation or subsidy.