Debit: non-operating expenses-donation expenses
Loans: bank deposits
Non-operating expenses are losses that are not directly related to the daily activities of enterprises, mainly including losses from the disposal of non-current assets, public welfare donation expenses, inventory losses, extraordinary losses, fines and other expenses.
Contents of non-operating expenses:
(1) Non-operating expenses refer to expenses incurred by an enterprise that are not directly related to its daily production and operation activities. Including non-current assets disposal loss, non-monetary assets exchange loss, debt restructuring loss, public welfare donation expenditure, extraordinary loss, inventory loss and so on.
Enterprises should set up "non-operating expenses" subjects, accounting for all non-operating expenses incurred by enterprises.
This course can carry out detailed accounting according to expenditure items. (3) The main accounting treatment of non-operating expenses.
① When an enterprise transfers fixed assets, it should first carry forward the original value and accumulated depreciation of fixed assets, 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, it is carried forward to clean up profits and losses. If the transfer price is lower than the net book value of fixed assets, the account shall be debited and credited to the account of "Liquidation of Fixed Assets".
② When an enterprise disposes of intangible assets, it should debit "bank deposit" and other subjects according to the actual amount received, debit "accumulated amortization" and other subjects according to the relevant taxes and other expenses payable, credit "tax payable" and "bank deposit" and other subjects, credit "intangible assets" according to the book balance and debit "non-operating expenses" according to the debit difference.
(3) The net loss of inventory loss or damaged assets shall be debited to the subject and credited to the subject of "Loss and Overflow of Property to be Handled" after being approved according to the management authority.
(4) At the end of the period, the balance of this account should be transferred to the "profit of this year" account, and there is no balance in this account after the carry-over.