政府補助金
government grants
由政府的實體資源的轉移，以換取過去或未來遵守有關實體的經營活動產生的一定的條件形式的援助。他們排除了政府援助的那些形式而不能合理放在他們的交易而與政府的值不能被從實體的正常交易的交易區別。
Assistance by government in the form of transfers of resources to an entity in return for past or future compliance with certain conditions relating to the operating activities of the entity. They exclude those forms of government assistance which cannot reasonably have a value placed upon them and transactions with government which cannot be distinguished from the normal trading transactions of the entity.