Accounting entries for accepting donations:

Debit: raw materials,

Debit: fixed assets,

Debit: intangible assets,

Borrow: inventory goods,

Borrow: cash on hand,

Borrow: bank deposits,

Borrow: turnover materials, etc.,

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Debit: taxes payable - value-added tax payable (input tax)

Credit: non-operating income (based on the fair value of the donated non-monetary assets including tax),

Credit: Capital Reserve.

Accepting donations means that enterprises accept various types of assets donated by domestic and foreign local governments, social groups or individuals. When recording, they should be recorded with relevant invoices or with reference to similar fixed assets in the market, plus the expenses that should be borne by the enterprise. Wait for information to determine the price.