接受现金捐赠
- 网络donated cash
接受现金捐赠-
接受非现金资产捐赠的会计处理
Discussion on the Accounting Treatment of Accepting the Non - cash Denoted Assets
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就如何使接受非现金资产捐赠的会计处理更加完善进行了探讨，并提出了修正方案。
This paper discusses on how to make the deposition of the accountant of accepting the non-cash denotation more perfect , and puts forward the modified scheme .
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但是在日后该资产处置时却有违初衷，影响到了相关的损益账户，这就可能导致企业运用“接受非现金资产捐赠”这一业务进行利润操纵，这是当前会计处理的缺陷。
The enterprise can manipulate the margin by handling the operation of " accepting the non-cash asset denotation " which is the defect of the present deposition of the accounting treatment .