企业接受现金资产的会计处理（Accounting treatment of enterprises accepting cash assets）.docVIP

下载本文档

7
0
约1.45万字
约 15页
2017-10-05 发布于河南
举报
版权申诉

企业接受现金资产的会计处理（Accounting treatment of enterprises accepting cash assets）.doc

1、本文档共15页，可阅读全部内容。
2、原创力文档（book118）网站文档一经付费（服务费），不意味着购买了该文档的版权，仅供个人/单位学习、研究之用，不得用于商业用途，未经授权，严禁复制、发行、汇编、翻译或者网络传播等，侵权必究。
3、本站所有内容均由合作方或网友上传，本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺！文档内容仅供研究参考，付费前请自行鉴别。如您付费，意味着您自己接受本站规则且自行承担风险，本站不退款、不进行额外附加服务；查看《如何避免下载的几个坑》。如果您已付费下载过本站文档，您可以点击这里二次下载。
4、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等，请点击“版权申诉”（推荐），也可以打举报电话：400-050-0827(电话支持时间：9:00-18:30)。
5、该文档为VIP文档，如果想要下载，成为VIP会员后，下载免费。
6、成为VIP后，下载本文档将扣除1次下载权益。下载后，不支持退款、换文档。如有疑问请联系我们。
7、成为VIP后，您将拥有八大权益，权益包括：VIP文档下载权益、阅读免打扰、文档格式转换、高级专利检索、专属身份标志、高级客服、多端互通、版权登记。
8、VIP文档为合作方或网友上传，每下载1次，网站将根据用户上传文档的质量评分、类型等，对文档贡献者给予高额补贴、流量扶持。如果你也想贡献VIP文档。上传文档

企业接受现金资产的会计处理（Accounting treatment of enterprises accepting cash assets）

企业接受现金资产的会计处理（Accounting treatment of enterprises accepting cash assets） 1, the enterprise accepts the accounting treatment of cash assets The cash received by the enterprise is debited to the cash received in the actual amount received and credited to the capital reserve section . Example: a company in 2000 received 10000 cash donations from B company. In 2000, the accounting treatment of a company was: Cash 10000 Credit: capital reserve - accepting cash donations 10000 The cash donated by a foreign investment enterprise shall be debited to the actual amount received, and shall be debited according to the donated amount Cash and the current income tax rate should be paid income tax, credited to the tax payable - payable income tax subject, subject to acceptance The difference between the value of the cash assets donated and the tax payable after the deduction of the income tax shall be credited to the capital reserve - accepting cash donations; the end of the year In accordance with the results of the year-end liquidation, the enterprise shall pay the income tax and the actual income tax shall be paid in accordance with the cash received The difference is debit tax payable - payable to income tax, credited to capital reserve - to accept cash donations. Example: a foreign invested enterprise received cash donations of RMB 10000 in 2000, and the enterprise income tax rate was 33%, in 2000 The actual income tax paid on the asset is 3000 yuan. In 2000, when an enterprise received donations, the accounting treatment was: Cash 10000 Credit: tax payable - income tax payable 3300 Capital reserves - accepting cash donations 6700 At the end of 2000, the accounting treatment of a business enterprise was: Tax payable: 300 of income tax payable Credit: capital reserve - accepting cash donations 300 2. accounting treatment of enterprises accepting non cash assets Companies to accept non cash assets, according to the entry value, debit fixed assets, intangible assets, according t