2. Providing labor services;
3. Transfer the right to use assets
What are the main business incomes of industrial enterprises?
The main business income of industrial enterprises mainly includes sales of goods, self-made semi-finished products, substitute products, repair products, provision of industrial services and other income;
The main business income of commercial enterprises mainly includes the income realized by selling goods;
The main business income of consulting companies mainly includes the income from providing consulting services;
The main business income of the installation company mainly includes the income from providing installation services.
The main business income refers to the income realized by the regular activities that an enterprise engages in to complete its business objectives. The main business income generally accounts for a large proportion of the total income of enterprises, which has a great impact on the economic benefits of enterprises.
What are the accounting entries of main business income?
1, selling goods:
(1) Debit: receivable/cash/bank deposit.
(2) Loan: income from main business.
2. Taxes payable-VAT payable-output tax or carry-over income:
(1) Debit: profit of this year.
(2) Loan: income from main business.
First, the main business income refers to the basic income generated by the enterprise's regular and main business.
Two, such as manufacturing and selling products, semi-finished products and providing industrial services; Income from commodity sales by commodity circulation enterprises; Ticket income, tourist income, catering income of tourism service industry, etc.
Third, the main business income is at the lender's place when it occurs. At the end of each month, it is transferred from the borrower to this year's annual income. There is no balance in the main business income at the end of the month, so there is no loan difference.
Four, the cumulative column to fill in the cumulative amount of this fiscal year to the current period. The specific situation can be treated in a specific way. The main business income can record the amount of this month or set the cumulative amount column.
Five, the nature of the main business income is profit and loss subjects.
Six, "main business income" subjects are used to account for the income of enterprises selling goods.