论文部分内容阅读
企业在生产经营过程中,可能会收到源于政府及其有关部门的财政补助,财务人员应当注意企业取得的财政补助的所得税费用会计处理问题。一、财政补助的会计核算企业收到的财政补助,根据《企业会计准则第16号——政府补助》,为便于分析所得税费用的会计处理,按照取得时的会计处理不同可以归纳为:(一)取得时直接计入损益与收益相关的政府补助,用于补偿企业已发生的相关费用或损失的,其取得时直接计入损益(营业外收入科目)。
In the course of production and operation, an enterprise may receive financial subsidies originating from the government and its relevant departments, and financial personnel should pay attention to the accounting treatment of the income tax expenses of the financial subsidies that the enterprise obtains. I. Financial Accounting The financial subsidies received by enterprises according to the Accounting Standard for Business Enterprises No. 16 - Governmental Grants, accounting treatment for the convenience of analysis of income tax expenses, according to the different accounting treatment at the time of acquisition, can be summarized as: (1 ) Government grants recognized directly in profit or loss and income when acquired are used to make up for the related expenses or losses already incurred by the enterprise and are recognized directly in profit or loss (non-operating income account) upon acquisition.