First, corporate transfer payments and corporate indirect taxes;
The other is the depreciation of capital.
Income from production factors
Question 2: What is the income of an unincorporated business owner? It mainly includes two parts:
One is the transfer payment of current business and the indirect tax of enterprises;
The other is the depreciation of capital.
Income from production factors
Question 3: What is operating income? What does it include? Operating income refers to the income obtained by an enterprise from selling goods and providing services in its production and business activities. It is the fundamental source of consumer value compensation and the realization of newly created value. In order to increase the operating results of enterprises and improve economic benefits, we must first strive to expand the realization of operating income. The business income of an enterprise is divided according to the relationship with production and business activities, mainly including basic business income and other business income. Main business income, also known as main business income, refers to the income created and realized through the basic production and operation activities of enterprises, and is the main business income of enterprises. According to different industries, basic business income can be divided into product sales income, commodity sales income, business income, project price income, various labor or service income, etc. However, enterprises in different industries have different specific performances. For example, in industrial enterprises, it refers to product sales income, that is, the income obtained by industrial enterprises from selling finished products, self-made semi-finished products and providing industrial services. In transportation enterprises, it refers to the operating income, that is, railway, highway, waterway and civil aviation passenger and cargo transportation enterprises engaged in passenger and cargo transportation business, port enterprises engaged in loading and unloading and stockpiling business, port ocean shipping agency enterprises engaged in ocean shipping agency business, general aviation enterprises engaged in aviation business activities such as aerial photography, aviation prospecting, aviation forest protection and agricultural protection, and airport enterprises and airlines providing services. , including transportation income, port income, ocean shipping agency income, general aviation income and airport service income. In post and telecommunications enterprises, it refers to the income obtained from mail remittance, stamp collecting, parcels, confidential communication, newspaper distribution, postal savings, local telephone calls, long-distance telephone calls and telegrams. In commodity circulation enterprises, it refers to the income from commodity sales, procurement and consignment business. Obtained from commodity circulation activities. In foreign economic cooperation enterprises, it refers to the business income of contracting projects, technical services, providing labor services and real estate development. The service industry in tourist hotels refers to customer income, catering income, commodity sales income, laundry income, beauty income, entertainment income and so on. In film and news publishing enterprises, it refers to the income from distribution rights fees, screening income, publishing and selling books and periodicals, newspaper income, advertising income, etc. In construction enterprises, it refers to the project price income, labor and operation income, product sales income, real estate development sales and settlement income, housing rental income, etc. Other business income refers to other business income of an enterprise except basic production and business activities. Although this kind of income is not the main business income, it also has a certain impact on expanding income sources, revitalizing funds and increasing income. Other business income is not exactly the same because of the different nature of the industry. For example, the contents of other business income of industrial enterprises mainly include sales material income, technology transfer income, fixed assets rental income, packaging material rental and sales income, commission fee income, transportation business income of non-transportation enterprises, sales of other non-industrial business income, etc.
Question 4: What is the difference between main business income, other income and non-operating income? The difference between main business income, non-business income and other business income
Non-operating income and non-operating expenditure refer to all kinds of income and expenses that are not directly related to the production and operation activities of enterprises.
Main characteristics of non-operating income and expenditure
Non-operating income and non-operating expenditure are generally independent of each other and have no causal relationship.
Non-operating income and expenditure usually appear unexpectedly, which is difficult for enterprises to control. 3. Non-operating income and expenditure usually occur occasionally and will not be repeated, which is difficult for enterprises to foresee.
Non-operating income and expenditure have nothing to do with the business activities of the enterprise.
Main contents of non-operating income
(1) Inventory surplus of fixed assets. 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 includes the "previous year's profit and loss" account)
(2) Handling the net income of fixed assets. Refers to the balance of disposal income obtained from the disposal of fixed assets after deducting disposal expenses, and the balance of net book value of fixed assets and provision for impairment.
3) fine income. Refers to the fine paid by the other party to the enterprise in violation of the relevant administrative regulations of the state, excluding the penalty interest of the bank. (6) Additional refund of education fees. Refers to the subsidy that the education department returns to the school run by the enterprise after the enterprise runs the school for the children of its employees and pays the additional education fee.
(7) Non-monetary * * * easy gains occur in non-monetary * * * easy transactions (except transactions with related parties). (8) Profit and loss of business combination. The merger consideration is less than the difference in obtaining the fair value of identifiable net assets.
The main business income profit and loss account refers to the operating income obtained by enterprises engaged in some major production and business activities. The income obtained by the lender from the sale of goods and the provision of labor services by the registered enterprise shall be returned by the borrower at the end of the registration period and transferred to the profit amount of this year. There is no balance after the period-end carry-over. The name of this indicator is different in accounting systems of various industries, but it should be filled in according to the definition of accounting systems or statements of various industries, in which agricultural enterprises refer to "income in charge of business"; Industrial enterprises refer to "product sales revenue"; Transport enterprises refer to "competent business income"; Construction enterprises refer to "contract cost income"; Wholesale and retail trading enterprises refer to "commodity sales revenue"; Real estate enterprises refer to "real estate operating income"; Other enterprises refer to "operating (operating) income". This indicator should be filled in according to the data summarized by enterprise group members. In short, it is the main and part-time project registered in the business license of the enterprise. The main business content is the main business income, and the part-time business content is other business income.
Non-operating income
Refers to the income that is not directly related to the production and operation of an enterprise.
It mainly includes the following contents
1) fixed assets inventory surplus >; (2) Net income from disposal of fixed assets (
4) Income from the sale of intangible assets
5) Net fine income
(6) Accounts that are really unable to be paid due to the creditor's reasons.
(7) Additional refund of education fees.
other operating income
Refers to the income obtained by an enterprise from other sales and other businesses except commodity sales.
Including non-industrial labor income such as material sales, technology transfer, purchasing and consignment, fixed assets rental, packaging rental and transportation.
Non-operational expenditure
Refers to the expenses incurred by enterprises that are not directly related to production and operation, such as inventory loss of fixed assets, net loss of disposal of fixed assets, loss of sale of intangible assets, debt restructuring, etc.
other operating income
It refers to the inflow of economic benefits in daily activities such as selling goods, providing services and transferring the right to use assets, in addition to the income from the main business of the enterprise. Such as selling materials, materials and packaging materials, transferring intangible assets, leasing fixed assets, leasing packaging materials, transporting and selling waste materials, etc. Other business income is the income obtained by enterprises engaged in other business activities except their main business, which has the characteristics of low frequency, small amount of various businesses and low proportion of income.
Determination of other business income
I. This account accounts for the income other than the main business of an enterprise. & gt
Question 5: Is the sales income the same as the main business income? It must be different.
For example, if an industrial enterprise sells its own products, or a commercial enterprise sells goods within its business scope, it is both sales income and main business income; But what industrial enterprises sell raw materials is sales income, not main business income.
But now in the subject setting, only the main business income. There is no sales revenue, which is the previous subject name.
Question 6: What is operating income? What is the relationship between operating income and profit? Basic formula (premise of many formulas) Profit = Income-Expenditure
There are many kinds of income: operating income, non-operating income, other business income and so on.
There are many expenses: operating expenses, management expenses, financial expenses, other operating expenses and so on.
Operating income is the main component of profit.
In accounting, the formation of profits is generally written in the following form.
Profit = main business income-main business expenditure-operating expenses+other business income-other business expenses+non-operating income-non-operating expenses-management expenses-financial expenses.
If it's a net profit, you have to subtract the tax.
Manufacturing expenses are not written in the above formula, because manufacturing expenses belong to the period expenses and should be allocated to the cost expenses at the end of the period.
Question 7: What is the income from the main business of industrial enterprises? Solve. It is obtained by industrial enterprises according to their main business, which meets the four conditions of income, and is mainly used for sales or processing, excluding sales income of output value-added tax.
Question 8: The difference between turnover and income from main business. Sales income is also called operating income or non-operating income: it refers to the income recognized when an enterprise provides commodity products, self-made semi-finished products or services, thereby transferring the ownership of commodity products to customers and receiving the price of goods and services or the voucher for asking for the price.
That is, sales revenue is operating income.
There is a difference between sales income and main business income.
1, the main business income refers to the basic income generated by the enterprise's regular and main business, which is the main source of enterprise income;
2. The sales amount can be simply understood as the total sales revenue of the charging enterprise (excluding tax here).
3. From the perspective of the size of the dark range, the sales volume includes the main business income.
4. Because the enterprise has other income, this income is not the main source of income of the enterprise, and is generally not included in the income of the main business of the enterprise.
5. namely: sales volume >; = main business income+other business income
Question 9: What is the relationship between business income and added value? If the business income increases, the added value may not necessarily increase, if your cost and period expenses are too large; The added value includes: 1, labor cost.
2. Depreciation of fixed assets
3. Various taxes and fees
4. Operating profit. Investment project loan interest
6. Government rent
7. Expenses of retirees
Question 10: What's the difference between main business income and total industrial output value? Main business income refers to the income generated by daily activities such as selling goods, providing services and transferring the right to use assets. Difference between main business income and total industrial output value: (1) The accounting basis of main business income is the total sales of industrial products. Whether it is produced in the current period or not, as long as it is sold in the current period, the main business income should be calculated; The calculation basis of total industrial output value is the total output of industrial products. As long as it is produced in this period, whether it is sold or not, it should be counted as the total industrial output value. (2) The main business income does not include the ending and beginning difference value of self-made semi-finished products, but the total industrial output value includes this value. (3) The income from main business does not include the products produced for personal use, and the total output value includes this part of value.