(A) the accounting content of non-operating income
Non-operating income refers to the interests of an enterprise that are not directly related to its daily activities.
Special attention: non-operating income mainly includes: non-current assets disposal income, government subsidies, inventory profits, donations, non-monetary assets exchange income, debt restructuring income.
These include:
Income from disposal of non-current assets includes: income from disposal of fixed assets and income from sale of intangible assets.
Government subsidy: refers to the monetary assets or non-monetary assets obtained by an enterprise from the government for free, but does not include the capital invested by the government as the owner of the enterprise.
Inventory profit: mainly refers to the cash surplus of inventory, such as cash, which is included in non-operating income after approval.
Donation profit: refers to the profit generated by enterprises accepting donations.
(2) Accounting treatment of non-operating income
Enterprises should set up "non-operating income" subjects.
1. When the enterprise confirms the profit from the disposal of non-current assets:
Borrow: fixed assets liquidation (or fixed assets liquidation, bank deposits, etc. )
Loan: non-operating income
2. Confirm the benefits of government subsidies:
(1) Government subsidies related to assets:
When receiving government subsidies related to assets:
Debit: bank deposit
Loans: deferred income
When distributing deferred income:
Debit: Deferred income.
Loan: non-operating income
(2) Government subsidies related to income
When receiving income-related government subsidies:
Debit: bank deposit
Loan: non-operating income
3. Confirm cash profit:
Borrow: Loss and overflow of pending property.
Loan: non-operating income
4. Confirm the acceptance of donation benefits:
Debit: bank deposit
Loan: non-operating income
5 at the end of the period, the credit balance of the "non-operating income" subject should be transferred to the "profit this year" subject:
Debit: non-operating income
Loan: profit this year