Non-operating expenses refer to all non-operating expenses except the main business cost and other business expenses. Such as fines, donations and extraordinary losses. To this end, it is necessary to set up the "non-operating expenses" subject to account for this part. When the enterprise has all kinds of non-operating expenses, debit the subject; When the profit and loss is carried forward at the end of the period, it will be transferred from the lender to the debit of the "profit of this year" account, and there will be no balance in this account after the carry-forward.
The fine expenses and donation expenses incurred by the enterprise shall be debited to the account of "non-operating expenses", credited to the account of "bank deposits", and the extraordinary loss of materials in transit shall be debited to "non-operating expenses" and credited to "loss and overflow of pending property-loss and overflow of pending current assets". When an enterprise sells intangible assets according to the latest accounting standards, it shall debit "bank deposit" according to the actual transfer income and "intangible assets impairment reserve" according to the intangible assets impairment reserve.
Debit "accumulated amortization" according to the accumulated amortization of intangible assets, credit "intangible assets" according to the book balance of intangible assets, credit "tax payable" according to the relevant taxes payable, and credit "asset disposal profit and loss" or debit "asset disposal profit and loss" according to the difference. Only when intangible assets are scrapped can they be transferred to current non-operating expenses according to their book value.