First of all, the landlord put aside all accounting concepts and understood the word "zhe" literally;

Can "main business" and "other" be understood as a "light", a "big" and a "small" ...

2. Yes, it can also be understood in accounting. The main business income and other business income are divided according to the different priorities of the enterprise's business in the accounting system, that is to say, the "main" (regular, stipulated in the business scope) income of the enterprise is included in the main business income, while the "secondary" income is included in other business income.

3. I remember Anrui Nima said a classic metaphor: ("When I was in college, my tutor told me that the difference between main business income, other business income and non-business income is just like that of farmers planting land, harvesting rice and selling it is" main business income "and selling straw is" other business income ". Digging "gold" in rice fields is "non-operating income". )

But it's hard to say what to include, because it depends on what your company does, such as:

1), Company A is a home appliance company, so selling home appliances is the main business income of Company A, while plug-ins, sockets and accessories are relatively other business income of your company, and when customers buy things or the company looks for gems to sell, they are all non-operating income;

2) If Company B is a clothing company, selling clothes is the main business income of Company B, and selling hangers and accessories is the other business income of your company;

3), if your company is a food factory, the above two items are not your main business income, selling food is your company's main business income, making food is the rest of the leftovers, and selling them to pig food such as "pig farms" is the company's other business income; One day, a group of "sparrows" fell from the sky to steal food, and the food was accidentally caught by the company and sold in the hotel. This is your company's non-operating income (incidentally, "non-operating expenses": if "sparrows" get angry when they are caught and go shopping with the company, all the company's windows are smashed, that is the company's "non-operating expenses")

~O(∩_∩)O~ haha (be careful to be caught selling birds, haha)

5. Operating expenses

Refers to the expenses incurred by enterprises in the daily business process of selling products and providing services, as well as the funds for setting up special sales organizations. Including: transportation fees, loading and unloading fees, packaging fees, insurance fees, advertising fees, exhibition fees, rental fees (excluding financial rental fees), as well as wages, welfare fees, office expenses, travel expenses, depreciation fees, repair fees, material consumption, amortization of low-value consumables, etc. Number of employees in a sales organization set up specifically for selling the company's goods.

6. Management fee

Management expenses refer to the expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities. Management expenses belong to the period expenses and are included in the current profit and loss when incurred.

specific items

Trade union funds, staff education funds, business entertainment expenses, taxes, technology transfer fees, amortization of intangible assets, consulting fees, attorney fees, amortization of start-up expenses, company funds, management fees paid to superiors, labor insurance premiums, unemployment insurance premiums, board membership fees and other management fees.

Company funds

Salary, employee welfare, travel expenses, office expenses, board member fees, depreciation expenses, repair expenses, material consumption, amortization of low-value consumables and other company expenses;

Labor insurance premium

Refers to pensions, price subsidies, medical expenses (including retirees participating in medical insurance funds), resettlement fees, employee severance payments, employee death and funeral subsidies, pension fees, various funds paid to retired cadres according to regulations, and funds for social pooling; Unemployment insurance premium refers to the unemployment insurance fund paid by enterprises in accordance with state regulations;

7、

You can directly enter the corresponding subject search in Baidu Encyclopedia to learn about other subjects (or enter the following website directly); For example, if you enter the word "management fee" in Baidu, you can have a lot of relevant, relatively comprehensive and accurate information for reference.

8. Good luck!