现行《企业会计准则》规定：企业接受捐赠，应于实际受到捐赠资产时，按照受赠现金的数额，或者受赠非货币资产的公允价值，计入资本公积。笔者认为，把接受捐赠的资产一概按其公允价值列入“资本公积”，对一些特定情况不太合理。对于具有严格限定用途的捐赠资产的处理，... The current “Accounting Standards for Business Enterprises” stipulates: When an enterprise accepts donations, it should be included in the capital reserve according to the amount of cash received or the fair value of the non-monetary assets received. The author believes that the acceptance of donated assets are generally included in their fair value “capital reserve”, for some specific circumstances are not reasonable. For the processing of donated assets with strictly defined uses, ...