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企业在接受非货币性资产捐赠时,做出不同的会计处理,会对企业当期的税负及税后利润产生不同的影响。同时,不同的会计处理对会计准则和税法要求的体现程度不同,有的企业做出的会计处理甚至违背了会计准则或者税法的要求。本文就企业接受非货币性资产捐赠时常见的两种会计处理进行比较分析,得出结论。
When enterprises accept donations of non-monetary assets, making different accounting treatments will have different impacts on the current tax burden and after-tax profits of the enterprises. At the same time, different accounting treatment of the accounting standards and tax laws reflect the different levels of demand, and some enterprises accounting treatment even violated the accounting standards or tax laws. In this paper, we compare and analyze the two kinds of accounting which are commonly seen when enterprises accept the donation of non-monetary assets and conclude.