关于征求《政府会计准则制度解释第3号（征求意见稿）》意见的函(2)
<P style="TEXT-ALIGN: center; MARGIN: 0cm 0cm 0pt" class=MsoNormal align=center><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-hansi-font-family: 仿宋_GB2312; mso-bidi-font-family: 仿宋_GB2312">（征求意见稿）<o:p></o:p></SPAN></FONT></SPAN></P>
<P style="TEXT-INDENT: 32pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 2.0" class=MsoNormal><SPAN style="FONT-FAMILY: 黑体; FONT-SIZE: 16pt; mso-bidi-font-family: 仿宋_GB2312; mso-bidi-font-weight: bold">一、关于接受捐赠业务的会计处理<o:p></o:p></SPAN></SPAN></P>
<P style="TEXT-INDENT: 32pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 2.0" class=MsoNormal><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-hansi-font-family: 仿宋_GB2312; mso-bidi-font-family: 仿宋_GB2312">（一）行政事业单位（以下简称单位）按规定接受捐赠，应当区分以下情况进行会计处理</FONT></A>：<o:p></o:p></SPAN></FONT></SPAN></P>
<P style="TEXT-INDENT: 32pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 2.0" class=MsoNormal><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-hansi-font-family: 仿宋_GB2312; mso-bidi-font-family: 仿宋_GB2312" lang=EN-US>1.</SPAN><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-hansi-font-family: 仿宋_GB2312; mso-bidi-font-family: 仿宋_GB2312">单位取得捐赠的货币资金按规定应当上缴财政的，应当按照《政府会计制度——行政事业单位会计科目和报表》（以下简称《政府会计制度》）中“应缴财政款”科目相关规定处理。<o:p></o:p></SPAN></SPAN></FONT></P>
<P style="TEXT-INDENT: 32pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 2.0" class=MsoNormal><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-hansi-font-family: 仿宋_GB2312; mso-bidi-font-family: 仿宋_GB2312" lang=EN-US>2.</SPAN><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-hansi-font-family: 仿宋_GB2312; mso-bidi-font-family: 仿宋_GB2312">单位接受捐赠人委托转赠的资产，应当按照《政府会计制度》中受托代理业务相关规定处理。<o:p></o:p></SPAN></SPAN></FONT></P>
<P style="TEXT-INDENT: 32pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 2.0" class=MsoNormal><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-hansi-font-family: 仿宋_GB2312; mso-bidi-font-family: 仿宋_GB2312" lang=EN-US>3.</SPAN><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-hansi-font-family: 仿宋_GB2312; mso-bidi-font-family: 仿宋_GB2312">除上述两种情况外，单位接受捐赠取得的资产，应当按照《政府会计制度》中“捐赠收入（其他预算收入）”科目相关规定处理。<o:p></o:p></SPAN></SPAN></FONT></P>


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