Government subsidies related to income shall be included in the current profits and losses during the period when relevant expenses or losses are compensated.

That is, if it is used to compensate the future expenses or losses of the enterprise, it will be recognized as deferred revenue when it is acquired, and then it will be included in the current non-operating income during the period when the relevant expenses are recognized;

If it is used to compensate the expenses or losses incurred by the enterprise, it will be directly included in the current non-operating income when it is obtained.

Government subsidies obtained by enterprises in their daily activities according to fixed quota standards shall be measured in full according to the receivables, debited to "other receivables" and credited to "non-operating income" (or "deferred revenue").

Uncertain or obtained in non-daily activities of government subsidies, according to the actual amount received, debit "bank deposits" and credit "non-operating income" subjects.

Involving the timely distribution of deferred income, debit the subject of "deferred income" and credit the subject of "non-operating income".

(2) Government subsidies related to assets

Government subsidies related to assets obtained by enterprises cannot be fully recognized as current income, and should be gradually included in the income in future periods with the use of related assets.

That is to say, this kind of subsidy should be recognized as deferred revenue first, and then distributed evenly within the service life of the relevant assets from the time when the relevant assets are available for use, and included in the current non-operating income.

Government subsidies related to assets are usually monetary assets, and enterprises should debit "bank deposits" and other subjects and credit "deferred revenue" subjects according to the actual amount received.

When government subsidies are used for the purchase and construction of long-term assets, the purchase and construction of related long-term assets are consistent with the normal asset purchase and construction or R&D treatment of enterprises, and are collected through subjects such as "construction in progress" and "R&D expenditure", and then converted into fixed assets or intangible assets after completion.

When the related long-term assets are available for use, when the related assets are depreciated or amortized, the average distribution of deferred income will be transferred to the current profit and loss according to the expected service life of the long-term assets, and the "deferred income" account will be debited and credited to the "non-operating income" account.

Relevant assets are disposed of (sold, transferred, scrapped, etc.). ) At or before the end of the service life, the undistributed deferred revenue balance will be transferred to the current income of asset disposal in one lump sum and will not be deferred.

Extended data:

Accounting treatment:

1. Government subsidies related to assets are recognized as deferred income, evenly distributed over the service life of related assets, and included in current profits and losses (other income). If the relevant assets are sold, transferred, scrapped or damaged before the end of the service life, the undistributed deferred revenue balance will be transferred to the profit and loss (other income) during the current asset disposal period.

Government subsidies measured according to the nominal amount are directly included in the current profit and loss (other income).

2, government subsidies related to income, should be handled according to the following circumstances.

(1) If it is used to compensate the related expenses or losses of the enterprise in future periods, it will be recognized as deferred revenue, and it will be included in the current profit and loss (other income) during the period when the related expenses are recognized.

(2) Those used to compensate the related expenses or losses incurred by the enterprise are directly included in the current profit and loss (other income).

3. For government subsidies related to assets and income at the same time, enterprises need to decompose them into asset-related parts and income-related parts, and conduct accounting treatment respectively.

Baidu encyclopedia-government subsidies

Baidu Encyclopedia-Accounting Standards for Business EnterprisesNo. 16-Government Subsidy