(a) government subsidies related to enterprise assets, according to the amount receivable or received, debit "other receivables" and "bank deposits" and credit this account. When distributing deferred income within the service life of related assets, debit this account and credit "non-operating income", "management expenses" and other accounts.

(two) government subsidies related to income, according to the amount receivable or received, debit "other receivables", "bank deposits" and other subjects, and credit this account.

When the related expenses are confirmed in the future, the account shall be debited according to the amount of compensation, and credited to the "non-operating income" account; If it is used to compensate the related expenses or losses that have occurred, it shall be debited to this account and credited to such subjects as "non-operating income" and "management expenses".

(3) when the government subsidy is returned, the subjects of this account and "non-operating expenses" are debited, and the subjects of "bank deposits" and "other payables" are credited.

Deferred income refers to unconfirmed income or income, which can also be said to be temporarily unconfirmed income. It is the application of accrual basis in revenue recognition. Compared with international accounting standards, in China accounting standards and enterprise accounting system, the scope of application of deferred income is very limited, mainly reflected in the relevant contents of lease standards and income standards.