會計 - 入賬

As this is a club, it should be charged to Souvenirs account.

2008-11-04 14:11:23 補充：
The souvenir, a shield, a crystal display etc. is given to the University maybe for opening ceremony, open day, annual dinner or exchange of souvenir in an event.

2008-11-04 14:11:34 補充：
This is not of any donation in nature whether this is a charitable or not for tax purposes. This is an accounting issue and is a generally accepted accounting treatment.

由於每一間公司有其既定會計政策(Accounting Policies)，所以我認為你應該參考去年同類費用所登錄賬目：1. 以符合會計政策之延續性(Consistency) ；及2. 賬目在年與年比較數字才變得有意義。
至於稅務方面你要睇會所成立及其宗旨，另外其收入基礎是否符合稅務條例第24節所要求。
希望幫到你！

我認為donation 較好, 可以show d 個club ge 社會責任, but claim 唔claim 到稅, 就要睇下係咪認可ge 慈善團體.

ref.:http://www.ird.gov.hk/chi/tax/ach_search.htm