some enterprises don't have government subsidies. In addition, in practice, there will generally be special accounts to account for subsidy funds. Under normal circumstances, government grants are regarded as non-operating income, and the following entries are made when they are received:

Debit: cash on hand/bank deposit

Loan: non-operating income-subsidy income

Loan: non-operating income-subsidy income

Government funds refer to people's governments at all levels and their subordinate departments in accordance with laws, national administrative regulations and China * * *. Including various funds, funds, additional and special fees.