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 materials, licensed use of intangible assets, rental of fixed assets, rental of packaging materials, transportation, sales of 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.
"Intangible assets" accounts for the cost of intangible assets held by enterprises, the cost of intangible assets registered by borrowers, the book balance of intangible assets registered by lenders for sale and transfer, and the final debit balance reflects the cost of intangible assets of enterprises. This course should be based on intangible assets, detailed accounting.
1. This account accounts for sales or other business income other than the main business income of the enterprise, such as material sales, purchasing and consignment, packaging and rental and other income.
Realization principle of other business income is the same as realization principle of main business income.
Two, enterprises selling raw materials, according to the sales price and value-added tax receivable, debit "bank deposits", "accounts receivable" and other subjects, according to the realized operating income; At the end of each month, according to the actual cost of selling raw materials, debit "other business expenses" and credit "raw materials". Enterprises that use planned cost accounting for raw materials should also share the difference in material costs.