Current location - Health Road Network - Medical equipment enterprise - Received a piece of equipment donated by an overseas Chinese with a value of 15, yuan, and donated cash of 5, yuan was deposited in the bank; Make accounting entries

Received a piece of equipment donated by an overseas Chinese with a value of 15, yuan, and donated cash of 5, yuan was deposited in the bank; Make accounting entries

Old criteria:

Borrow: fixed assets 15,

Loan: profit and loss of pending assets 15,

End of term:

Borrow: profit and loss of pending assets 15,

Loan: taxes payable-income tax 37,5

Capital reserve-other capital reserve 125.

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