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Analysis:
This problem is actually the understanding and identification of main business income and other business income, as well as non-business income.
The so-called main business income refers to what the enterprise mainly does and what kind of business it uses to obtain the main business income. For example, an industrial enterprise mainly produces products and obtains income from external sales, so it is its main business income. Another example is a legal consulting company, which provides legal advice and services as its main source of income. Another example is that a specialized technology research and development company accepts other people's technology research products and finally transfers the ownership to the entrusting unit, which is its main business income. From the above examples, it can be concluded that the main business income of an enterprise is the income generated by its main business.
Other business income, that is, business income generated outside the main business, is not regular, but it is not absolutely accidental. It is the income generated by business events that occur from time to time and are different from the main business. For example, industrial production enterprises can use materials to produce products (this is the main business), or they can directly sell materials to earn income when they have the opportunity to bid for materials at high prices. This is the category of other business income. Another example is the research and development technology unit, which can also lease the right to use the new technology developed by itself, instead of directly transferring it (main business), which is also the income of other businesses; Another example is a legal consulting company, which can also earn income by selling its law-related books to customers, that is, other business income. In a word, it is the income generated by the trading business of non-fixed assets and intangible assets other than the main business of the enterprise.
Non-operating income: business that not only happens infrequently, but also happens occasionally and will not be repeated. Generally (for the sake of understanding, I only say generally) fixed assets are used for the disposal, transfer and foreign investment of intangible assets. This is definitely not within the business scope of the enterprise. If an enterprise sells fixed assets, this is not a frequent occurrence. Do you think if it sells fixed assets every day or often, what kind of situation does it say this enterprise is going to close down and stop producing? Intangible assets are available, and so are your frequent sales.
Due to the different nature of enterprises, the main business of one enterprise may be other businesses of another unit. The technology research and development unit mentioned above sells technology rights, which is the main business in the future. For a production enterprise, you are not a unit specializing in technical production, so the technology you have must be intangible assets. Do you have so much to sell every day? Impossible, that is, the company is going to close down. So this kind of business, that is, accidental income, is non-operating income. For another example, the materials and books sold by legal consulting units are other business income, but if they are sold in bookstores, they are the main business income. Another example is the sale of fixed assets machinery and equipment, which belongs to non-operating income, but if it is sold by machinery and equipment manufacturers, it belongs to the main business income, because it will not record machinery and equipment as fixed assets, not equipment used for production, but the products it produces, which should be sold to the outside world.
The above question is a pie in the sky, but it is only partially correct. For example, you owe money to this company, but the company doesn't want to give it to you. This is a pie drop. For example, in a lawsuit, you accidentally got compensation from another company, and you also lost the pie. There are other such situations. But above me is another part, but it is not a pie, but an extra profit from selling or transferring assets that are not within the business scope.
Well, briefly!
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Question 2: What is the difference between non-operating income of accounting subjects and other business income? First of all, we should understand why the main business income should be distinguished from other business income;
The objectives of financial accounting are: to provide relevant and reliable information to investors and creditors; Accounting management performance, providing incentives for managers.
Because of the above objectives, it is necessary to distinguish different income types.
The main income is likely to occur frequently, reflecting the operating performance;
Other business income has certain repeatability, which has a certain relationship with business performance;
Non-operating income is irregular and repetitive, which cannot be expected to happen again, and has no direct relationship with operating performance.
All three kinds of income are of different quality.
Personal understanding is for reference only.
Question 3: What is the difference between other business income and non-business income? Understand the definition first:
Other business income refers to the income realized by activities related to recurring activities that an enterprise engages in to achieve its business objectives.
Non-operating income refers to the interests of an enterprise that are not directly related to its daily activities.
Thus, the difference between other business income and non-business income lies in whether it is related to the daily business activities of the enterprise; Other business costs often have to pay a certain cost, while non-operating income has no cost.
Other business income account:
1. Account nature: profit and loss account.
2. Account purpose: accounting for other business income other than the main business of the enterprise, such as sales materials and rental of fixed assets.
3. Account structure: credit records and other business income increased by registration; Debit reduction, the amount transferred to this year's profit account at the end of the period; There is no balance after the period-end carry-over.
4. Detailed account: Set up detailed accounts according to the types of other business income.
Non-operating income account:
1. Account nature: income account.
2. The purpose of the account: to calculate the income of the enterprise that is not directly related to the production and operation of the enterprise.
3. Account structure: non-operating income increased by credit records and registration; Debit reduction, the amount transferred to "this year's profit" at the end of the registration period; There is no balance after the period-end carry-over.
4. Detailed account: set up detailed account according to non-operating income items.
Question 4: Besides the main business, what other business income does it include, such as sales of materials and packaging materials, transfer of intangible assets, rental of fixed assets, rental of packaging materials, transportation and sales of waste materials, etc.
Question 5: What is the scope of other business income? What's the difference with non-operating income? Other business income refers to 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. 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.
Other business income refers to 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. To put it bluntly, it is the income formed by business activities other than the main business.
There are two key points:
1, which is not the main business. For example, after the mortgage lender gives up repayment, the bank rents out the mortgaged property, and these rental incomes are recorded in other business income. However, the rental of houses by housing leasing companies cannot be included in other business income.
2. It must be a business activity. Simply put, additional investment can also make the benefits flow into the enterprise, but because it is not a business activity, it will definitely not be included in other business income.
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 kind of net income, and it cannot and does not need to match related expenses. Therefore, in accounting, we should strictly distinguish between non-operating income and non-operating income. [
Non-operating income refers to the income that an enterprise is not directly related to its production and operation activities.
There are mainly.
(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.
(4) Income from the sale of intangible assets. It means that when an enterprise sells intangible assets, the difference between the price obtained after deducting its relevant taxes and fees is greater than the difference between the book balance of the intangible assets and the provision for impairment.
(5) 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.
(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.
Question 6: What do you mean by the borrower's other business income? 1. Other business income belongs to the profit and loss category, with debit indicating decrease and credit indicating increase. Usually, the income is carried forward to the "current year's profit" account at the end of the month as a debit carry-forward accounting entry:
For example, when carrying forward other business income:
Borrow: other business income;
Loan: this year's profit;
2. Accounting for other business income refers to income other than the main business, such as sales of materials and packaging materials, transfer of intangible assets, rental of fixed assets, rental of packaging materials, transportation and sales of waste materials, etc.
Question 7: What businesses should be included in the subject of "Other business income"? Other business income refers to 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.
Such as selling materials, materials and packaging materials, transferring intangible assets, leasing fixed assets, leasing and transporting packaging materials, and selling waste materials.
Question 8: How to distinguish main business income from other business income? Hello, is this accounting Lao Zheng? One-stop online school answers questions;
Mainly depends on the main business or sideline business of the enterprise. If you take the exam, selling goods is the main business income.
Accounting Lao Zheng? One-stop online school, specializing in accounting qualification certificate training and word of mouth, 448 yuan counseling package passed:
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Question 9: What is the difference between main business income and other business income?
Other business income refers to 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. Such as sales of materials, materials and packaging, transfer of intangible assets, lease of fixed assets, lease of packaging, transportation, sale of waste materials and other business income is the income obtained by enterprises engaged in other business activities other than their main business, which has the characteristics of few occurrences, small amount of various businesses and low proportion of income.
Second, the main business income
-income from main business refers to the income generated by the regular and main business of an enterprise, such as the sale of products, semi-finished products and the provision of industrial services in manufacturing; Income from commodity sales by commodity circulation enterprises; Ticket income, tourist income, catering income of tourism service industry, etc.
The main business income is in the lender when it occurs, and should be transferred from the debit to the profit of this year at the end of the month. The income from the main business 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 accumulated amount set this month.
For example, when an enterprise sells goods, its main business income, while the sales of raw materials are other business income.
Question 10: What are the contents of other business income and other business expenses? Other business income refers to the income obtained from other incidental businesses other than the main business of the enterprise, the income from material sales (the income from defective products, attached products, waste products and scraps produced by the enterprise), the income from intangible assets transfer, the income from operating and leasing fixed assets, the income from purchasing and selling on a commission basis, and the income from packaging rental.
Other business expenses include housing and valve agency expenses, intangible assets transfer expenses, sales materials expenses and operating costs of commercial buildings. Including the costs incurred by other businesses and the turnover tax payable by other businesses.