文章将非货币资产捐赠分为实物资产、无形资产、金融资产和劳务捐赠,结合相关会计政策和税务处理规定,讨论了企业对外捐赠各类非货币资产的会计处理和税务处理方法,并简述了会计处理与税务处理二者之间的差异和差异的具体调整办法。 The paper divides non-monetary asset donations into physical assets, intangible assets, financial assets and service donations. In connection with relevant accounting policies and tax treatment provisions, this paper discusses the accounting treatment and tax treatment methods of donations of various non-monetary assets by foreign enterprises. The accounting treatment and tax treatment between the two differences and differences between the specific adjustment measures.