接受捐赠资产

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 .

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 ?

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 .