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本文从对外捐赠的定义及分类进行探讨,分别对对外捐赠的财务规定和会计处理等有关问题进行阐述。同时,也通过案例对有关会计处理作出解释。
This article discusses the definition and classification of foreign donations, and elaborates on the financial provisions and accounting treatment of foreign donations respectively. At the same time, also explain the relevant accounting treatment through the case.