1. When an enterprise receives epidemic condolences:

Borrow: Inventory goods (or fixed assets and other subjects)

Taxes payable - payable Value-added tax (input tax)

Debit: Non-operating income - donation profits

2. When private non-profit organizations receive epidemic condolences,

Debit : Inventory goods

Credit: Donation income - non-restricted income

Recarry forward donation income:

Debit: Donation income - non-restricted income

Loan: Non-restricted net assets

When an enterprise receives epidemic condolences, it should calculate it through the "bank deposit" account or "inventory goods" account and the "non-operating income" account . When private non-profit organizations receive epidemic condolences and then carry forward donation income, they should account for it through the "inventory (stocked goods, etc.)" account, the related secondary accounts of "donation income" and the "unrestricted net assets" account.