Non-operating income refers to all kinds of income that are not directly related to the production and business activities of enterprises. Non-operating income is not generated by the operating capital cost of the enterprise and does not need to be paid by the enterprise. In fact, it is a net income and does not need to match related expenses. Therefore, in accounting, we should strictly distinguish between non-operating income and non-operating income.
Generally speaking, all income except the main business and other ancillary businesses specified in the business license of an enterprise is regarded as non-operating income. Classification accounting generally adopts credit multi-column account format.
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Non-operating income mainly includes: profit and loss of business combination, market profit, accounts payable that cannot be paid due to creditors' reasons, government subsidies, additional return of education fees, fine income, donation income, etc.
1. Profit and loss of business combination. The merger consideration is less than the difference in obtaining the fair value of identifiable net assets.
2. The market is profitable. Refers to the amount of assets obtained from cash and other assets on hand and included in non-operating income after approval. Among them, fixed assets are surplus. Refers to the estimated original value of off-balance-sheet fixed assets found by enterprises in property inspection minus the estimated depreciation. The new standard of the current period is included in the subject of "profit and loss adjustment of the previous year".
3. Accounts payable that are really unable to be paid due to the creditor's reasons. Mainly refers to the accounts payable that cannot be paid due to the change of registration or cancellation of the creditor's rights unit.