高新企业取得财政补贴的账务处理
高新企业取得财政补贴，货币资金（属于资产）增加计入借方，同时其他收益（属于损益类）增加计入贷方。高新企业取得财政补贴的账务处理是，
借：银行存款—某某银行，
贷：其他收益—财政补贴。
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