1, the acceptance of monetary funds, debit: bank deposits / cash on hand, credit: non-operating income - donation profits.
2, the acceptance of non-monetary funds, recorded at fair value, debit: raw materials / inventory / fixed assets / intangible assets, credit: non-operating income - donation profits.
3. When an enterprise transfers a fixed asset, it first carries forward the original value of the fixed asset and the amount of accumulated depreciation that has been provided, and debits the fixed asset cleaning and accumulated depreciation accounts and credits the fixed asset account. Receive the price of the agreement between the two sides, debit bank deposits, credit fixed assets liquidation account. Finally carry forward the liquidation gain or loss, if the transfer price is higher than the net book value of fixed assets, debit the fixed assets liquidation account, credit the non-operating income account.
4, enterprises dispose of intangible assets, according to the actual amount received, etc., debit bank deposits, etc., according to the accumulated amortization has been provided, debit accumulated amortization account, according to the relevant taxes and other costs payable, credit tax payable, bank deposits, etc., according to its book balance, credit intangible assets account, according to the difference between the credit, credit non-operating income --Profit on disposal of non-current assets account, the provision for impairment has been made, should also be carried forward at the same time the provision for impairment.