Answer: Non-operating income refers to all kinds of income that are not directly related to the production and business activities of enterprises.
As non-operating income, it must have two characteristics at the same time: first, when an accident occurs, the enterprise is unable to control it; Second, it happens by accident and does not recur.
Non-operating income does not affect the operating profit of the income statement, but affects the total profit, which means that non-operating income is not directly related to the normal business of the enterprise.
Other business income refers to the inflow of economic benefits in 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.
Other business income is the income obtained by enterprises from other business activities other than their main business, which has the characteristics of low frequency of occurrence, small amount of various businesses and low proportion of income.
What subjects are included in the income from technology ownership transfer? Bian Xiao thinks it depends on the business scope of the enterprise.
If the technology patent belongs to intangible assets in the company's books, then the transfer of technology ownership is essentially equal to the sale of intangible assets, which does not belong to the daily business activities of the enterprise, and must be non-operating income at this time.
If the company itself relies on the sale of patented technology to obtain economic income, then the corresponding technology research and development expenses are carried forward to the inventory. At this time, the technical ownership belongs to the company's inventory, and the transfer of technical ownership belongs to the sales of products, which is in line with the company's daily business scope, so the corresponding transfer of technical ownership belongs to a kind of operating income.
The right to use the patent right is not an intangible asset, which is equivalent to the transfer of the right to use the asset. Of course, it should be included in the income (generally other business income).
What is the subject of non-operating income?
Non-operating income, also known as "non-operating income", refers to income that is not directly related to the production and operation process and should be included in the current profit. It is an integral part of an enterprise's financial performance. For example, it is accounted for in "profit" or "profit and loss" accounts. In the "profit statement" of an enterprise, it shall be listed separately. It belongs to the non-operating income of the enterprise. It is not allowed to stay as a small household or other expenses that do not meet the requirements of the system. The accounting of non-operating income of enterprises is carried out under the subject of "non-operating income", and detailed accounts can also be set up under this subject according to various incomes.