1. Enter the account according to the receipt

Borrow: non-operating expenses-donations from disaster areas

Loan: cash (or bank deposits)

2. Part of the donations from the company were donated by employees, which was collected by the company in a unified way, and the part donated by the company was donated to the local government?

(1) Receiving personal donations from employees

Borrowing: cash

Lending: other payables-personal donations in disaster areas

(2) Borrowing: non-operating expenses (corporate donations)

Borrowing: other payables-personal donations in disaster areas

Lending: cash (or bank deposits).

Loan: bank deposit

Extended information:

Enterprises should account for the occurrence and carry-over of non-operating expenses through the "non-operating expenses" account. This subject can be accounted for in detail according to non-operating expenditure items.

when the loss of non-current assets is confirmed to be disposed of, the account of "non-operating expenses" is debited, and the accounts of "fixed assets cleaning", "intangible assets" and "raw materials" are credited.

when it is confirmed that the inventory loss and extraordinary loss are included in the non-operating expenses, the subjects of "non-operating expenses" are debited, and the subjects of "loss and overflow of pending property" and "cash on hand" are credited.

at the end of the period, the balance of "non-operating expenses" should be transferred to "current year's profit", debited to "current year's profit" and credited to "non-operating expenses". There should be no balance in this account after carry-over.

Non-operating expenses reflect the expenses incurred by an enterprise that are not directly related to its business activities, including the loss of disposal of non-current assets, the loss of exchange of non-monetary assets, the loss of debt restructuring, the loss of inventory, the expenditure of public welfare donations, and the extraordinary loss, which is a very important indicator in enterprise finance.

Baidu encyclopedia-non-operating expenses