There are generally two situations in which enterprises donate products to foreign countries. One is the accounting treatment of sales as the main business income.

Debit: non-operating expenses-donation expenses,

Loan: income from main business.

Taxes payable-VAT payable-output tax.

Borrow: main business cost,

Loan: inventory goods.

The second is the accounting treatment of cost transfer.

Debit: non-operating expenses-donation expenses,

Loan: inventory goods,

Taxes payable-VAT payable-output tax.