1, government subsidies related to assets:
When receiving government subsidies related to assets:
Debit: bank deposit,
Loan: deferred income,
When distributing deferred income:
Debit: deferred income,
Loan: non-operating income,
2. Income-related government subsidies,
When receiving income-related government subsidies:
Debit: bank deposit,
Loan: non-operating income.
Government subsidies related to assets refer to government subsidies obtained by enterprises for purchasing, building or otherwise forming long-term assets. Government subsidies related to assets obtained by enterprises cannot be directly recognized as current profits and losses.
Confirmed as deferred revenue, the relevant assets will be evenly distributed within the service life of the assets from the time they reach the scheduled usable state, and will be included in the profits and losses (non-operating income) in subsequent periods by stages.
If the relevant assets are sold, transferred, scrapped or damaged before the end of the service life, the undistributed deferred revenue balance shall be transferred to the profit and loss (non-operating income) during the current asset disposal period.
Government subsidies related to income refer to government subsidies other than those related to assets. Government subsidies related to income are used to compensate the related expenses or losses of enterprises in the future.
It is recognized as deferred revenue at the time of acquisition, and is included in the current profit and loss (non-operating income) during the period when relevant expenses are recognized. If it is used to compensate the related expenses or losses of the enterprise, it will be directly included in the current profit and loss (non-operating income) when it is obtained.