捐赠,是指某个主体自愿无偿给予另一主体现金或其他资产的行为。本文就企业资产捐赠的账务处理,按货币资金、存货、固定资产、无形资产、长期股权投资等类型,分别就对外捐赠和接受捐赠提出了自己的处理意见,以期对企业进行资产捐赠的账务处理有所借鉴。 Donation refers to the act of voluntary grant of cash or other assets by one principal to another. In this paper, the accounting treatment of corporate assets donations, according to the types of currency funds, inventory, fixed assets, intangible assets, long-term equity investments, respectively, on foreign donations and accept donations put forward their own views on the deal, Lessons learned for reference.