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Q: How to make an accounting entry for the donation to the China Foundation for the Development of Ageing in the name of the company?
Accounting treatment should be:

Borrow: non-operating expenses-donation-China Foundation for the Development of Aging.

Loans: bank deposits

Note: According to relevant regulations, this non-operating expenditure can be fully deducted when the income tax is settled. Please consult the local tax authorities for details.