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juan zeng ye wu de hui ji que ren yu ji lu
Author(s): 
Pages: 17-18
Year: Issue:  3
Journal: Finance and Accounting Monthly

Keyword:  配比原则企业净资产分配行为成本费用营业外支出捐赠资产收益法生产经营所得税前利润应纳税所得额;
Abstract: <正> 一、对外捐赠的会计确认与记录 企业因捐赠而引起经济资源的减少,不属于生产经营的正常耗费,也不会产生收益,根据配比原则,不能计入成本费用中;但它属于企业为了一定的目的,或在特定环境条件下的一种支出,是企业持续经营下发生的非经常性耗费,与企业的生产经营活动无直接关系,不属于企业净资产的分配行为。所以对外捐赠引起的资产减少额,应在当期的经营收益中予以
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