1) donated surplus
受赠公积
2) Capital surplus-cash donation
资本公积-接受现金捐赠
3) Capital surplus-donation reserve
资本公积-接受捐赠非现金资产准备
4) presented
[英][pri'zent] [美][prɪ'zɛnt]
受赠
1.
The state has stipulated different ratio on collection income tax to donation presented by native enterprises.
以受赠企业接受现金捐赠不需交纳所得税为出发点,对捐赠方和受赠方将不同实物资产转化为货币资产后,再进行货币捐赠的形式进行了分析,在肯定双方在这一过程中均能得利的同时,阐述了具体的节税、避税的原理和途径。
6) donee
[英][dəuni:] [美][,do'ni]
受赠人
1.
To protect the benefit of donee, Contract Law regulates donation contract as promissory contract so as to enforce the restriction on donor, meanwhile the law endows the donor with free rescission right and antagonism right for the merit of equity and justice.
为保护受赠人的利益,《合同法》将赠与合同定性为诺成性合同,以此来加强对赠与人的约束。
补充资料：受赠人的权利
受赠人的权利：是接受赠与物并取得财产的权利。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条