新颁布的《企业会计制度》规定，企业收到捐赠的非现金资产时，按确认的入账价值借记“固定资产”科目，按未来应交的所得税贷记“递延税款”科目，两者差额部分贷记“资本公积———接受捐赠非现金资产准备”科目。笔者认为，将未来应交的所得税记入“递延税款”科目有以下不 The newly promulgated “Accounting System for Business Enterprises” stipulates that when enterprises receive donated non-cash assets, they debit the “fixed assets” account according to the confirmed recorded value and credit “deferred tax” subjects according to the income tax payable in the future. Two The difference part credited “capital reserve - to accept the donation of non-cash assets,” subjects. The author believes that the income tax payable in the future should be credited to the “deferred tax” subjects are not the following