Other income accounts for other income except the above-mentioned income of social insurance agencies, such as late payment fee income, fixed assets purchased with special funds and transfer income.

when receiving other income such as overdue fine income, debit "bank deposit" and credit "other income". At the end of the period, the balance of other income will be transferred to the fund balance account, debited to the "other income" account and credited to the "fund balance" account.

example 1: an enterprise is in arrears with the insurance funds such as pension or unemployment for two consecutive months, amounting to 5, yuan, and should pay a late fee of 2‰ according to the regulations. ? When the handling agency receives the overdue fine, it

borrows: 1 yuan from the bank

loans: other income-overdue fine of 1 yuan

Example 2: The social insurance handling agency transfers two microcomputers and earns 24, yuan.

upon receipt of relevant vouchers,

debit: bank deposit of 24,

loan: other income-fixed assets transfer income of 24,.