When receiving government subsidies related to assets:
Debit: bank deposit
Loans: deferred income
When distributing deferred income:
Debit: Deferred income.
Loan: non-operating income
(2) Government subsidies related to income
When receiving income-related government subsidies:
Debit: bank deposit
Loan: non-operating income
Extended data:
The subsidy received from the Science and Technology Bureau belongs to the government subsidy.
(1) Government subsidies related to assets.
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.
(2) Government subsidies related to income.
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.
Accounting treatment:
① When an enterprise transfers fixed assets, it should first carry forward the original value of fixed assets and accrued accumulated depreciation, debit the subjects of "fixed assets cleaning" and "accumulated depreciation" and credit the subjects of "fixed assets".
After receiving the price agreed by both parties, debit "bank deposit" and credit "fixed assets liquidation"; Finally, carry forward to clean up the profit and loss. If the transfer price is higher than the net book value of fixed assets, the account of "liquidation of fixed assets" shall be debited and the account of "non-operating income" shall be credited.
② When an enterprise disposes of intangible assets, it should debit "bank deposit" and other subjects according to the actual amount received, and debit "accumulated amortization" subjects according to the accumulated amortization amount that should be accrued.
According to the relevant taxes and other expenses that should be paid, the subjects such as "taxes payable" and "bank deposits" are credited, and "intangible assets" are credited according to their book balance.
According to the credit balance, credit "non-operating income-income from disposal of non-current assets" subjects. If provision for impairment has been made, it should also be carried forward at the same time.
(3) the confirmed government subsidy income, debit "bank deposits", "deferred revenue" and other subjects, credited to the subject.
Baidu Encyclopedia-Non-operating income