问题已解决
企業(yè)獲得的捐贈(zèng)收入屬于什么收入?其他收入?
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企業(yè)獲得的捐贈(zèng)收入屬于其他收入,計(jì)入營(yíng)業(yè)外收入科目。
2024 09/07 20:54
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2024 09/08 05:34
其他收入是其他收入,營(yíng)業(yè)外收入是營(yíng)業(yè)外收入,只能計(jì)入一個(gè)啊
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2024 09/08 05:34
到底該計(jì)入哪個(gè)
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2024 09/08 05:35
捐贈(zèng)收入應(yīng)計(jì)入“營(yíng)業(yè)外收入”。其他收入和營(yíng)業(yè)外收入都是利潤(rùn)表中的項(xiàng)目,但前者通常指主營(yíng)業(yè)務(wù)外的收入,后者則是非日?;顒?dòng)產(chǎn)生的收入。捐贈(zèng)一般視為與日常經(jīng)營(yíng)無關(guān),故歸入“營(yíng)業(yè)外收入”。
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2024 09/08 05:36
捐贈(zèng)收入應(yīng)計(jì)入"營(yíng)業(yè)外收入"。這是因?yàn)樗粚儆诔R?guī)業(yè)務(wù)范圍內(nèi)的收入,而是額外的非經(jīng)營(yíng)性收益。
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