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

企业接受捐赠符合“资本公积”的含义,现行会计制度将其计入“资本公积”账户,这是合理的。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。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。

Accepting the denoted assets by the enterprise accords with the meanings of the capital＇s public accumulation. It is reasonable that the present accounting system puts the denoted assets into the items of the capital＇s public accumulation. But the deposition of the asset will influence the relevant clients＇ margin. 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. 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.