捐赠资产

在分析股份有限公司捐赠资产性质的基础上，结合有关会计制度的规定，提出了接受捐赠资产会计处理的方法。

On the basis of the analysis for the donated assets properties company limited , this paper gives a accounting method for the donated assets of company limited with the accounting regulations .

比尔盖茨（billgates）保证，将继续增加针对教育、健康与经济发展事业的捐款，尽管近来由于全球金融市场暴跌，盖茨所捐赠资产的价值大幅下降。

Bill Gates has pledged to continue increasing his donations to education , health and economic development despite a sharp fall in the value of his endowment , caused by the recent collapse in global financial markets .

接受捐赠固定资产时发生的各项费用，应当计入固定资产价值。

Expenses incurred on receiving those donated fixed assets , shall be accounted for as the fixed assets value .

它是由资本溢价、股本溢价、接受捐赠、资产评估增值、外币折算差额等原因形成的。

It is formed due to several reasons capital stock premium , present acceptance assets assessment appreciation and foreign currency converting difference , and so on .

在发生接受捐赠实物资产业务和资产评估增值业务时，应按捐赠实物资产价值和资产评估增值款扣款未来应交的所得税，暂计资本公积准备项目。

Transactions of physical contribution and asset revaluation gains should be recorded at the actual value with deductions for future income tax , also as Reserve Funds of Capital Surplus .

低于账面价出售接受捐赠的固定资产该怎样缴纳企业所得税？

How to pay the income tax when the fixed property donated is sold at the price lower than the account price ?

仅2011年这一年，她就捐赠了她资产净值的百分之六十，约一亿六千万美元。

In 2011 alone , she gave away about 16 percent of her net worth , or near $ 160 million dollars .

接受捐赠的固定资产应按照同类资产的市场价格或者有关凭据确定固定资产价值。

Fixed assets received as donations shall be accounted through evaluation with reference to the market price of similar assets or with relevant evidences .

但新兴经济体的央行现在坐拥巨额外汇储备，它们已经意识到需要有效管理外汇储备，像大型捐赠基金那样对资产配置进行决策。

But emerging economies ' central banks now have such huge reserves they have realised the need to manage them efficiently , taking the same kinds of asset allocation decisions as a large endowment .