China has the accepted donated property, the gain on exemption of debts, the balance of foreign capital item, but they dispose the special profit and loss in Korea. Other China's the prepare of stockholder investment and the allocated fund dispose the capital adjustment in Korea. The Korea's the gain on capital reduction and the gain on disposition of treasure stock have no detail item in China.
譬如，将中国的接受捐赠资产、债权人豁免的债务、外币资本折算差额等资本公积金项目，在韩国作为特别利益或者营业外损益处理，而且将股权投资准备和拨款转入等项目在韩国作为资本调整项目处理；将韩国的减资差益和自己股票处理利益，在中国则还没有具体明确的规定及相关的明细科目。
Where the property donated is not preservable or transportable or exceeds the actual need, the donee may sell it, and all the income therefrom shall be used for purposes as designed by donation.
对于不易储存、运输和超过实际需要的受赠财产，受赠人可以变卖，所取得的全部收入，应当用于捐赠目的。
For this aspect, these Regulations provide that temporary residence, funds and materials for transitional settlement shall be distributed and used in an open and transparent manner, and be known to the public regularly; that post-earthquake reconstruction funds shall be used exclusively for such purpose; that donated money and goods shall be used as desired by the donators and be incorporated into post-earthquake reconstruction plans; that donations accepted and the use and management of donated property shall be known to the public; that receipts for donations shall be issued; and that the plans for distribution of funds, goods and materials, and for distribution of houses shall be known to the public after surveys and democratic deliberations.
如条例明确规定临时住所、过渡性安置资金和物资的分配和使用应当公开透明、定期公布，地震灾后恢复重建基金应当专项用于地震灾后恢复重建，捐赠款物的使用应当尊重捐赠人的意愿并纳入地震灾后恢复重建规划，对接受捐赠的情况和受赠财产的使用、管理情况应当公开，接受捐赠应当出具捐赠票据，资金和物资分配方案、房屋分配方案确定前应当先行调查并经民主评议后予以公布等。
Mr. Eddie Yuen and his mother Mrs. Yuen donated a house in Guangzhou, China to ECF. The ECF Board held a Property Gift Ceremony and received the property deed from Mr. Yuen.
本会蒙袁兆刚先生及其母亲袁吴惠芳女士将中国广州一间房子捐赠给本会为拓展圣工所用，董事会安排捐赠仪式，袁先生亲手把屋契交与本会主席
Article 194 Where a person having the right to rescission rescinds the donation, the person may request the donee to return the donated property.
第一 百九十四条撤销权人撤销赠与的，可以向受赠人要求返还赠与的财产。
Funds or property donated to an institution, an individual, or a group as a source of income.
重建的资金有很多渠道，包括政府预算和公众的捐赠。
Donors should fulfil the donation agreement, and according to the period of time and fashion arranged in the contract transfer the donated property to the recipient.
捐赠人应当依法履行捐赠协议，按照捐赠协议约定的期限和方式将捐赠财产转移给受赠人。
How to pay the income tax when the fixed property donated is sold at the price lower than the account price?
低于账面价出售接受捐赠的固定资产该怎样缴纳企业所得税？
Article 40 Capital reserve includes premium on capital stock, legal increment of property value through revaluation and value of donated assets accepted, etc.
第四十条资本公积金包括股本溢价、法定财产重估增值、接受损赠的资产价值等。
A privately-run school has the property right as a legal person over the assets in which the sponsor has inputted capital, state-owned assets, donated property and the accumulated assets through school running.
民办学校对举办者投入民办学校的资产、国有资产、受赠的财产以及办学积累，享有法人财产权。
The Research of the Basis of Right of Claiming the Property Donated before Marriage
婚前赠与财产要求返还的请求权基础研究
Endowment assets, funds, or property that is donated to an institution, an individual, or a group as a source of income.
捐赠给机构、个人或团体，作为收入来源的资产、资金或物业。
According to the Contract Act of China, a donor is free from the warranting liability for the defects of a donated property.
根据《合同法》，赠与人对赠与财产不负瑕疵担保责任。
If the foundation uses the donated property in violation of the donation agreement, the donor shall have the right to require the foundation to abide by the donation agreement or apply to the people's court for annulling the act of donation and canceling the donation agreement.
本基金会违反捐赠协议使用捐赠财产的，捐赠人有权要求基金会遵守捐赠协议或者向人民法院申请撤销捐赠行为、解除捐赠协议。
In1957, the Hearst Corporation donated the property to the state of California.
1957年，赫氏公司把这片地产捐赠给了加州政府。