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湖北省对政厅根据商业部、财政部司发(91)财(价)会联字第79号文件精神,结合本省实际,以鄂财工发(1991)598号文对国营企业捐赠抗洪救灾的有关财务会计处理问题暂作如下规定: 一、企业捐赠的固定资产,捐出企业作减少固定基金处理,即按固定资产原价贷(减):固定资产,按已提折旧额,借(减):折旧,按固定资产净值借(减):固定基金。接受捐赠的企业按固定资产原价(没有固定资产帐面原价的按现行调拨价)借(增):固定资产,按固定资产净值(没有帐面净值按重置价值)贷(增):固定基金,按已提折旧额(或固定资产原价与净值的差额)贷(增):折旧。二、企业捐赠的流动资产(包括材料、产品和贷币资金等),由企业留利或专用基金中开支,即按捐赠的价款借(减):专用基金,贷(减):产成品(或原材料、现金、银行存款)。接受捐赠的企业如果是将收到的物资、资金用于救济职工个人,可通过“专用基金——职工福利基金”帐户进行核算;如果是将收到的物资、资金投入生产过程,作增加流动基
In accordance with the spirit of Document No. 79 issued by the Ministry of Commerce and the Ministry of Finance of the Ministry of Commerce and the Ministry of Finance, and combined with the actual situation of the province, the Hubei Provincial Department of the Political Affairs Office donated flood relief to the state-owned enterprises in the form of E Cai Gongfa (1991) No.598. The issues related to financial accounting are tentatively set out as follows: 1. Fixed assets donated by enterprises, donated by enterprises to reduce the fixed fund processing, that is, the loan is deducted (reduced) at the original price of fixed assets: fixed assets are depreciated by depreciation. ): Depreciation, borrow (decrease) by fixed asset net value: Fixed fund. The enterprise that accepts the donation shall borrow (increase) the fixed asset’s original price (without the current book price of the fixed asset’s original price): the fixed asset, and the loan (increased) based on the net value of the fixed asset (without the net book value): fixed fund , Depreciation (or the difference between the original price and net value of fixed assets) is loaned (increase): depreciation. 2. Current assets donated by enterprises (including materials, products and loan funds, etc.) shall be deducted from the profits of enterprises or special funds, that is, they shall be borrowed (reduced) according to the donated price: special funds, loans (minus): finished products ( Or raw materials, cash, bank deposits). If the enterprise accepting the donation is to use the materials and funds received for the personal relief of employees, it can be accounted for through the “Special Fund-Employee Welfare Fund” account; if it is to put the materials and funds received into the production process, it will increase the flow. base