今年七、八月份，长江、松花江、嫩江流域发生了百年未遇的特大洪涝灾害，全国人民纷纷向灾区人民伸出了援助之手，不少企业也在其中。企业通过民政部门向灾区人民捐款捐物，就其所捐自有货物，个别企业在涉税帐务处理中存在直接以成本价结转营业外支出的问题，这个问题极易给 In July and August this year, tremendous floods hit the Yangtze River, Songhua River and Nenjiang River basin in a hundred years. Hundreds of people in the country extended their aid to the people in the disaster areas. Many enterprises are also among them. Enterprises through the civil affairs departments to donate money and supplies to the people in the disaster areas, donated their own goods, individual enterprises in the tax-related transactions there is a direct cost-effective carry-over to non-operating expenses, the problem is easy to give