接受现金捐赠是指企业因接受现金捐赠而增加的资本公积。
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.
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.
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