在分析股份有限公司捐赠资产性质的基础上，结合有关会计制度的规定，提出了“接受捐赠资产”会计处理的方法。
On the basis of the analysis for the donated assets properties company limited, this paper gives a accounting method for the donated assets of company limited with the accounting regulations.
他将其全部藏书和一半资产捐赠给这所学院，该校因此而改名为哈佛大学。
He will all of its collections and half of these assets donated to the institute, the school be renamed the Harvard University.
接受捐赠的固定资产应按照同类资产的市场价格或者有关凭据确定固定资产价值。
Fixed assets received as donations shall be accounted through evaluation with reference to the market price of similar assets or with relevant evidences.
一些大型基金会以以往三年平均资产为基准衡量捐赠数额。
Some of the biggest foundations base their grant-giving on a three-year average of their assets.
从我的角度来看，#EndMalaria对非营利组织而言最有价值的资产是引入了新的捐赠平台Twitpay。
“From my perspective, the most valuable asset [of #EndMalaria] for non-profits was in the introduction of the new donation platform, Twitpay,” said Saratovsky.
截至2009年6月的一年里，哈佛和耶鲁捐赠基金所持有的资产价值缩水25%。
In the year to June 2009, the value of the assets held in the Harvard and Yale endowment funds fell by over 25 per cent.
不是要称霸世界，而是想出一个办法来捐赠他们数以亿计的资产。
Not taking over the world, but working out ways to give away billions of dollars.
资本公积包括股本溢价、定财产重估增值、受捐赠的资产价值等。
Capital reserve includes premium on capital stock, legal increment of property value through revaluation and value of donated assets accepted, etc.
接受捐赠固定资产时发生的各项费用，应当计入固定资产价值。
Expenses incurred on receiving those donated fixed assets shall be accounted for as the fixed assets value.
2006年，沃伦·巴菲特(目前是世界上第三大富有的人)宣布，也将把资产的绝大部分捐赠给基金会。
In 2006, Warren Buffett, currently the third richest person in the world, announced that he too would give a large proportion of his assets to the foundation.
小贴示：许多报税人也把折旧资产捐赠给慈善机构。
Tip: Many taxpayers also give depreciated assets to charity.
在发生接受捐赠实物资产业务和资产评估增值业务时，应按捐赠实物资产价值和资产评估增值款扣款未来应交的所得税，暂计资本公积准备项目。
Transactions of physical contribution and asset revaluation gains should be recorded at the actual value with deductions for future income tax, also as "Reserve Funds of Capital Surplus".
但是在日后该资产处置时却有违初衷，影响到了相关的损益账户，这就可能导致企业运用“接受非现金资产捐赠”这一业务进行利润操纵，这是当前会计处理的缺陷。
The enterprise can manipulate the margin by handling the operation of "accepting the non-cash asset denotation" which is the defect of the present deposition of the accounting treatment.
Medley于2005年建立，与CIFC，一家由哈佛间接捐赠的资产管理公司同期。
It had been founded in 2005, as was CIFC, an asset manager that is indirectly backed by Harvard's endowment.
就如何使接受非现金资产捐赠的会计处理更加完善进行了探讨，并提出了修正方案。
This paper discusses on how to make the deposition of the accountant of accepting the non-cash denotation more perfect, and puts forward the modified scheme.
资产捐赠是企业日常会计业务之一，其会计处理与税务处理存在较大差异。比较其差异，更好地掌握它们的会计处理方法。
The asset donation is one of the enterprise's daily accounting transactions and there are many differences between the accounting treatment and the tax treatment on the asset donation;
它是由资本溢价、股本溢价、接受捐赠、资产评估增值、外币折算差额等原因形成的。
It is formed due to several reasons capital stock premium, present acceptance assets assessment appreciation and foreign currency converting difference, and so on.
它是由资本溢价、股本溢价、接受捐赠、资产评估增值、外币折算差额等原因形成的。
It is formed due to several reasons capital stock premium, present acceptance assets assessment appreciation and foreign currency converting difference, and so on.
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