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xiao yi jie shou fu you tiao jian juan zeng zi chan de hui ji chu li
Author(s): 
Pages: 45-46
Year: Issue:  4
Journal: Finance and Accounting Monthly

Keyword:  捐赠资产现行会计制度资产账户或有资产累计折旧借记贷记折旧额制造费用处理方法;
Abstract: 企业接受外界或股东捐赠的资产,若同时取得资产的所有权,其会计处理只需按现行会计制度,借记相应资产账户,贷记“资本公积”账户即可。但有时捐赠方附有一些特殊条件,受赠方必须满足这些条件后,才能取得其所有权,对此现行会计制度并未作出规定。笔者认为,可借鉴西方企业会...
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