接受非货币性资产捐赠会计:变迁、趋同与启示  

Accounting for Taking Non-monetary Assets from Gifts and Donations: Variance,Convergence and Revelation

作　　者：吴杰[1] 胡红梅[1] 

机构地区：[1]长江大学管理学院,湖北荆州434023

出　　处：《长江大学学报（社会科学版）》2007年第5期60-63,共4页Journal of Yangtze University（Social Sciences Edition）

摘　　要：企业接受非现金资产捐赠的会计处理大致经历了四个阶段,前三个阶段的主要特点是以资本公积和应交所得税为主线,对会计处理进行变化;而新会计准则改变了作为资本公积处理的做法,还原捐赠的"利得"本质,体现了重要性原则、实质重于形式原则和全面收益观点,实现了与国际惯例趋同。Accountancy disposal about enterprises＇ taking donations of non-monetary assets approximately goes through four stages of which the primary characteristic of former three stages is that accounting treatment changes around capital surplus with payable income tax. The new accounting standards, however, change the taking gifts and donations into gains and show the materiality, substance over form, and conception of comprehensive income to achieve international convergence.

关 键 词：接受捐赠 非货币性资产 资本公积 利得 实质重于形式 

分 类 号：F231[经济管理—会计学]