关于捐赠和买赠的会计分析

Accounting analysis on donation and giving gifts attached to the bought commodities

"捐赠"是企业日常非生产经营的重要活动之一,有利于提高企业之间的信赖和互助,也是企业履行社会责任的良好方式。而"买赠"是企业与企业在相类似的业务之间竞争的手段之一。企业在开展捐赠、买赠活动时,财务人员需要注意区分做好相关的会计处理工作。

＂Donation＂,as one of the important activities of enterprise daily non-production operations,will help improve trust and mutual assistance between enterprises,and it is also a good way for enterprises to fulfill their social responsibilities.while ＂giving gifts attached to the bought commodities＂ is one of the means of competitions among similar business of different enterprises.When launching the two activities,enterprise financial officers need to meticulously distinguish between them,thus make related accounting treatment work smoothly.