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Accounting entries of government subsidies during the epidemic period

1, during the epidemic, when enterprises receive government subsidies:

Debit: bank deposit

Loan: deferred income-government subsidy

2, enterprises carry forward government subsidies:

Borrow: deferred income-government subsidy

Loan: non-operating income-government subsidy

3. When carrying forward this year's profit at the end of the period:

Borrow: non-operating income-government subsidy

Loan: profit this year

Enterprises carried forward after receiving government subsidies shall be accounted for through the subjects of "deferred revenue" and "non-operating income". Deferred income refers to the income or income to be confirmed, which is mainly reflected in the relevant contents of leasing standards and government subsidy standards.