对外捐赠的支出不属于费用，那他属于什么啊，营业外支出？？-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	对外捐赠的支出不属于费用，那他属于什么啊，营业外支出？？
释义	对外捐赠的支出不属于费用，那他属于什么啊，营业外支出？？对外捐赠支出，属于和营业没有直接关系的支出，因此在"营业外支出"科目核算，会计分录如下：借：营业外支出-捐赠支出贷：银行银行等(如涉及实物捐赠,还要考虑涉及到相关税费)捐赠库存商品企业以自产产品捐赠活动不是企业日常经营活动，不存在现金流入条件，不符合《企业会计准则第14号-- -收入》规定的收入确认标准，不应作为收入处理，税法则要求视同销售处理，因而应在年末进行纳税调整。这样说理解吗？该内容由杨振军律师和律说律答共创回答
随便看	劳务派遣合同到期离职的规定是什么? 劳动合同到期提前通知吗在劳动合同期内能辞职么？职工在劳动合同不到期辞职怎么办劳动合同过期了辞职可以补偿吗签订劳动合同后是否可以辞职劳动合同未到期可以辞职吗? 劳动者的劳动合同没到期的是否可以辞职到期的合同还有效吗如何鉴定医疗事故过错？什么情况下必须赡养老人老人在什么情况下可以争取抚养权争取抚养权要有什么条件不抚养老人犯法吗？老人在什么情况下可以争取抚养权没有子女抚养权，是否应该由老年人照顾？变道撞车责任划分责任车辆事故同等责任是互相赔嘛深圳的房产税怎么缴纳 -房屋产权没有签订合同怎么要工资没签合同之前可以走吗房产评估费收取标准有哪些同一案件可以民事刑事同时起诉么三证合一是哪三证？在洗澡堂穿衣服磕到衣柜角缝了几针要多少赔偿？ administrative punishment in respect of gold and silver control administrative punishment in respect to supervision of fishery administrative punishment in supervision of water resources administrative punishment of financial control administrative punishment of industry and commerce administrative punishment of inflicting obligations administrative punishment of traffic control of inland rivers administrative punishment on maritime traffic safety administrative reconsideration administrative reconsideration concerning traffic control administrative reconsideration for industry and commerce administrative reconsideration in respect of health administrative reconsideration of financial control administrative reconsideration of the customs administrative reconsideration on price control administrative reconsideration on taxation administrative reconsideration on urban planning management administrative record administrative recuperation administrative region administrative regional division of the People's Republic of China administrative registration administrative regulation administrative regulation formulated and promulgated upon delegation administrative regulation promulgated upon delegation

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