企业会计准则第×号──捐赠和政府援助（征求意见稿）引言１．本准则规定捐赠和政府援助的会计核算和会计报告，以及其他政府援助的会计报告。定义２．本准则使用的下列术语的定义为：（１）捐赠，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。（２）政府援助，... Accounting Standards for Business Enterprises × - Donation and Government Assistance (Exposure Draft) Introduction 1. The Code provides accounting and accounting reports of donations and government aid, as well as other government aid accounting reports. Definition 2. The following terms used in this Code are defined as: (1) Donation refers to the act of voluntary grant of cash or other assets by one principal to another without compensation. (2) government aid, ...