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一、国内外捐赠会计处理的差异捐赠，指某个主体自愿无偿给予另一主体现金或其他资产的行为。对于捐赠，其处理方法主要有两种：一种是收益法，即将捐赠所得作为收入计入收益表另一种是资本法，即将捐赠所得计入所有者权益。我国目前采用的是后一种做法。《企业会计制度》规定
First, the domestic and foreign donations accounting for the differential donation refers to a subject voluntarily given another party cash or other assets of the act. For donations, there are mainly two ways to deal with donations: one is the income method, which means income from donation is included into the income statement as income, and the other is capital law, which means the donation income is included in the owner’s equity. My country is currently using the latter approach. “Enterprise Accounting System” requirement