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... If an enterprise accepts assets donated by outsiders or shareholders, if it obtains the ownership of the assets at the same time, its accounting treatment only needs to debit the corresponding asset account and credit the account of “capital reserve” according to the current accounting system. However, donors sometimes have special conditions attached to them, and the recipients must satisfy these conditions before they can obtain their ownership. No provision is made on the current accounting system. I believe that can learn from Western companies will ...