David: Cash.
Cr: non-operating income
2 enterprises that accept monetary assets donations are included in non-operating income.
The value of assets to be transferred refers to the value of non-cash assets donated by the enterprise (capital reserve has not been increased), and the book balance of the value of assets to be transferred is included in the "other current liabilities" item in the statement of the Accounting System for Business Enterprises, and included in the "other long-term liabilities" item in the statement of the Accounting System for Small Enterprises. We believe that it is more in line with the nature of the subject of "value of assets to be transferred" to include the value of assets to be transferred in long-term liabilities. "Value of assets to be transferred" accounts for the value of non-cash assets to be transferred donated by foreign-invested enterprises.
In the new accounting standards in 2006, the subject of "value of assets to be transferred" was cancelled.
3. Withdrawing any surplus reserves will not affect the retained earnings, because the retained earnings are the after-tax profits retained by the enterprise to make up for losses or increase capital.
Retained income includes two equity subjects: surplus reserve and profit distribution. Therefore, the provision of surplus reserves does not affect the total retained earnings.
4. The interest of the loan specially used for the construction of fixed assets can be fully capitalized if the fixed assets have been spent. However, unless the interest on loans specially used for the construction of fixed assets is capitalized only within the scope of fixed assets, the unused part will increase the "financial expenses" in the current period, that is, increase the "long-term loans" while reducing the profits in the current period, thus reducing the owner's equity.
About accounting, it is actually a kind of language, that is, the usual business records are recorded separately and finally reflected in the accounting statements. The key is thinking. The correlation between subjects and cross-checking are related, but the reflection of a thing in different subjects needs to be sensitive and sensitive to different aspects of the same thing.
For example, there is a "XX trademark registration fee" in the expense, and the trademark has won the title of famous product, but the sales revenue of the goods corresponding to the trademark is not reflected in the book, which is unreasonable.
I usually read more published accounting statements and notes, especially those of listed companies, because at that time, the most standardized enterprise reporting system in China was ahead. I read more, thought more and asked why, but the progress was actually subtle. Suddenly, you will find that your daily efforts will definitely pay off in the end.