Main business income refers to the operating income obtained by enterprises engaged in some major production and business activities. Part-time business refers to other business income, that is, the inflow of economic benefits formed by daily activities such as selling goods, providing labor services and transferring the right to use assets other than the main business income of an enterprise.
2, the content is different
Part-time business, that is, other business income, including sales of materials, materials and packaging, transfer of intangible assets, rental of fixed assets, rental of packaging, transportation, sales of waste materials and other business income, is the income obtained by enterprises engaged in other business activities other than their main business, with the characteristics of few occurrences, small amount of various businesses, low income ratio and so on.
Main business income refers to the income generated by the regular and main business of an enterprise, such as the income from the sales of products, semi-finished products and the provision of industrial services by the manufacturing industry; Income from commodity sales by commodity circulation enterprises; Ticket income, tourist income, catering income of tourism service industry, etc.
3. Different account settings
The income from the main business is transferred to the lender at the time of occurrence and to the profit of this year at the debit at the end of the month. The main business income has no balance at the end of the month, and there is no loan difference. Fill in the cumulative amount of the current fiscal year in the cumulative column. 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.
Part-time business, that is, other business income subjects, is used to calculate the income of other sales or other businesses other than the main business income of the enterprise, such as material sales, purchasing and selling, packaging and renting. Under other business income accounts, according to other business types, there should be no balance at the end of this account.