The raw materials donated by the enterprise should be included in non-operating income, and entries should be made:

Debit: raw materials

Credit: non-operating income

Non-operating income accounts for various non-operating income realized by the enterprise.

Includes: net income from the disposal of non-current assets, government subsidies, donation income, profit income, exchange income, rental income from leasing packaging and goods, income from deposits for overdue packaging, and those that cannot be repaid. Accounts payable, accounts receivable that have been recovered after handling bad debt losses, proceeds from liquidated damages, etc.

Extended information:

① When an enterprise transfers fixed assets, it first carries forward the original value of the fixed assets and the accumulated depreciation amount, and debits "fixed assets liquidation" and "accumulated depreciation" Account, credit the "Fixed Assets" account.

When the price agreed upon by both parties is received, "Bank Deposit" is debited and the "Fixed Asset Liquidation" account is credited; the liquidation profit and loss is finally carried forward. If the transfer price is higher than the net book value of the fixed assets, "Fixed Assets Liquidation" is debited. The "Asset Liquidation" account is credited to the "Non-operating income" account.

② When an enterprise disposes of intangible assets, it should debit "bank deposits" and other accounts based on the actual amount received, and debit the "accumulated amortization" account based on the accumulated amortization that has been provided. According to the relevant taxes and other fees payable.

Accounts such as "taxes payable" and "bank deposits" are credited. According to their book balances, the "intangible assets" account is credited. According to the credit difference, "non-operating income - disposal" is credited For the "Profits from Non-Current Assets" account, if impairment provisions have been made, impairment provisions should also be carried forward at the same time.

③ Confirmed government subsidy gains are debited to "bank deposits", "deferred income" and other accounts, and credited to this account.

According to the "Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China":

Article 52

The provisions of Article 51 of these Regulations Public welfare social organizations refer to charitable organizations and other social organizations that meet the following conditions: (1) Registered in accordance with the law and have legal person status; (2) To develop public welfare The purpose of the enterprise is business, and not for profit;

(3) All assets and their value-added are owned by the legal person;

(4) The income and operating balance are mainly used to meet the requirements of the The enterprise for the purpose of establishment of the legal person;

(5) The remaining property after termination will not belong to any individual or profit-making organization;

(6) Not to operate business unrelated to the purpose of its establishment;

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(7) Have a sound financial accounting system;

(8) The donor will not participate in the distribution of the legal person’s property in any form;

(9) The State Council Finance , other conditions stipulated by the tax authorities in conjunction with the civil affairs department of the State Council and other registration management departments.

Article 53: Public welfare donation expenditures incurred by an enterprise in the current year and carried forward from previous years shall be deducted up to 12% of the total annual profits. ?

The total annual profit refers to the annual accounting profit calculated by the enterprise in accordance with the provisions of the national unified accounting system.

Baidu Encyclopedia-Non-operating income