How to make accounting entries for non-operating income:
1. When an enterprise obtains income from the disposal of related fixed assets,
borrow: fixed assets liquidation< /p>
Credit: Non-operating income—gains from disposal of non-current assets
2. When an enterprise disposes related intangible assets,
Debit: accumulated amortization
Provision for impairment of intangible assets
Non-operating expenses - losses on disposal of non-current assets
Credit: taxes payable
Bank deposits
Intangible assets
Non-operating income—gains from disposal of non-current assets
3. When an enterprise receives an overdue deposit but does not return the package,
Debit: other payables
Credit: taxes payable - value-added tax payable (output tax)
Non-operating income
4. When the enterprise obtains the net income at the time of the relevant fine,
Debit: bank deposit
Credit: non-operating income
5. The enterprise shall, in accordance with the relevant It is stipulated that when calculating government subsidies receivable,
Debit: other receivables
Credit: non-operating income
When an enterprise receives relevant government subsidies ,
Debit: bank deposits
Credit: other receivables
6. Enterprises recognize relevant expenses for asset-related government subsidies during the benefit period, /p>
Debit: deferred income
Debit: non-operating income
7. When an enterprise returns government subsidies,
Debit: deferred Income
Non-operating income
Loan: bank deposits
Other payables
8. The enterprise writes off unpayable payables< /p>
Debit: Accounts payable
Credit: Non-operating income
9. When an enterprise accepts donations, the relevant accounting entries are:
Debit: bank deposits
Raw materials
Credit: non-operating income
10. At the end of the operating cycle, an enterprise needs to transfer "non-operating income" The balance in the account is transferred to the "profit for the year" account:
Debit: non-operating income
Credit: profit for the year