The enterprise can manipulate the margin by handling the operation of "accepting the non-cash asset denotation" which is the defect of the present deposition of the accounting treatment.
但是在日后该资产处置时却有违初衷,影响到了相关的损益账户,这就可能导致企业运用“接受非现金资产捐赠”这一业务进行利润操纵,这是当前会计处理的缺陷。
