一、现行核算方法1.事业单位接受固定资产捐赠时,按同类固定资产的市场价格或根据捐赠者提供的有关凭据计价,接受固定资产捐赠发生的各项费用,计入所获赠固定资产的原始价值。事业单位收到捐赠的固定资产时,按确定的价值,借记“固定资产”科目,贷记“固定基金”科目。2.事业单 I. Current Accounting Methods 1. When institutions accept the donation of fixed assets, they shall be priced at the market price of the same type of fixed assets or according to the relevant credentials provided by the donors, and all the expenses incurred in accepting donations of fixed assets shall be included in the fixed assets Original value. When the institution receives the donated fixed assets, it debit the “fixed assets” account and debit the “fixed fund” account according to the determined value. 2. Business