Debit: bank deposit or accounts receivable.
Loan: income from main business
The main business income varies according to the different activities of enterprises in various industries.
1, the main business income of industrial enterprises refers to "product sales income";
2, the main business income of construction enterprises refers to the "project settlement income";
3, transportation enterprises in charge of business income refers to the "main business income";
4. The main business income of wholesale and retail trading enterprises refers to the sales income of commodities "; The main business income of real estate enterprises refers to "real estate business income";
5. The main business income of enterprises in other industries refers to "operating (business) income".
When an enterprise reports its main business income, it generally reports according to the cumulative number of main business income indicators in the "income statement" of enterprise accounting in the previous year.
Extended data:
[Example] A company entrusts B company to train a group of students on 20X 1 year1month, and the training period is 6 months, and the school starts on 1 1 day. The agreement signed by both parties shows that the total training fee payable by enterprise B is 60,000 yuan, which will be paid in three phases, with the first phase paid in advance at the beginning of school. The second payment is in the middle of the training period, that is, 20X2 1, and the third payment is at the end of the training. Pay 20,000 yuan per installment. Enterprise B has paid the first installment on June 1 65438+1October1.
On 20X 1 year 65438+February 3rd1day, Enterprise A learned that Enterprise B had a bad profit in that year, and it was difficult to operate, so it was uncertain whether the last two training fees could be recovered. Therefore, enterprise A only recognizes the compensatable part (namely, 20,000 yuan) of the training expenses of 30,000 yuan (assuming all the expenses are the salaries of trainers) as income, and recognizes all the expenses of 30,000 yuan as the expenses of the current year. Enterprises should make the following accounting entries:
(1) 20x 1 year 1 year 1 month 1 day, when receiving the training fee prepaid by enterprise b:
Debit: 20,000 yuan in the bank.
Credit: 20,000 yuan in advance
(2) When the cost of enterprise A occurs:
Borrow: the labor cost is 30,000.
Loan: The salary payable is 30,000 yuan.
(3) 20x 1 year 65438+Feb. 3 1 day, confirmed income:
Debit: 20,000 yuan in advance
Loan: income from main business is 20,000 yuan.
(4) 20x 1 year 65438+February 3 1 day, carry-over cost:
Debit: The main business cost is 30,000 yuan.
Loan: Labor cost is 30,000 yuan.
References:
Baidu encyclopedia-main business income
References:
Baidu Encyclopedia-Common Accounting Entries