论文部分内容阅读
捐赠支出在企业中作为营业外支出,将使企业的净利润减少。这部分捐赠支出在《现金流量表》补充资料第二部分“将净利润调节为经营活动现金流量”中如何调节和列示,准则中未作说明。以下就捐赠支出在“补充资料”中的调节和列示作一些分析探讨。一、企业用现金购入实物资产后直接捐出这种情况,企业的捐赠相当于企业直接捐出现金,因而属于付现的营业外支出,在补充资料中无需作任何调节。二、企业捐出已使用过的固定资产这种情况,企业的捐赠活动产生的营业外支出额为捐出的固定资产的净值。这部分营业外支出,虽然引起了企业净利润相应数量的减少,但对于捐出企业而言并未付现,即捐赠活动未引起企业实际的现金流出。这就需要在补充资料第二部分“将净利润调节为经营活动产生的现金流量净额”中,对这部分未付现的营业外支出减少的净利润作相应的调增。调节时可
Donation expenses as non-operating expenses in enterprises will reduce the company’s net profits. This part of the donation expenditures is regulated and listed in the second part of the Supplementary Data to the “Cash Flow Statement”, “Regulating Net Profit as Cash Flow from Operating Activities.” This is not stated in the guidelines. The following section will analyze and discuss the adjustment and listing of donation expenditures in Supplementary Materials. First, the company directly donates the physical assets after using cash to donate this kind of situation. The donation of the enterprise is equivalent to the enterprise directly donating cash, and therefore belongs to non-operating non-operating expenses. There is no need to make any adjustment in the supplementary materials. Second, if the company donates used fixed assets, the amount of non-operating expenses generated by the company’s donation activities is the net value of the donated fixed assets. This part of the non-operating expenses, although causing a corresponding decrease in the net profit of the company, has not been paid for the donated company, that is, the donation activity has not caused the actual cash outflow of the company. This will require a corresponding increase in the net profit of this non-payment of non-operating non-operating expenses in the second part of the Supplementary Information, “Regulating Net Profit as Net Cash Flow from Operating Activities.” Adjustable