Question 1: What are the types of income of enterprises? The income obtained by enterprises from various sources in monetary and non-monetary forms is the total income. The monetary form in which an enterprise obtains income, including cash, deposits, accounts receivable, notes receivable, bond investments prepared to be held until maturity, and debt exemptions. The non-monetary forms of income obtained by enterprises include fixed assets, biological assets, intangible assets, equity investments, inventories, bond investments not intended to be held until maturity, labor services and related rights and interests. Income obtained by an enterprise in non-monetary form shall be determined based on fair value. Fair value refers to the value determined based on market price. Total enterprise income specifically includes: income from sales of goods. Provide labor income. Income from transfer of property. Equity investment income such as dividends and dividends. interest income. rental income. Royalty income. Donations accepted. Other income. Revenue from the sale of goods refers to the revenue earned by an enterprise from selling commodities, products, raw materials, packaging, low-value consumables and other inventories. Providing labor service income refers to enterprises engaged in construction and installation, repair and maintenance, transportation, warehousing leasing, finance and insurance, postal and telecommunications, consulting and brokerage, culture and sports, scientific research, technical services, education and training, catering and accommodation, intermediary agents, health care, Income from community services, tourism, entertainment, processing and other labor service activities. Income from transfer of property refers to the income obtained by an enterprise from the transfer of fixed assets, biological assets, intangible assets, equity, debt and other properties. Dividends, dividends and other equity investment income refer to the income that an enterprise obtains from the investee due to equity investment. Equity investment income such as dividends and dividends shall be recognized based on the date when the investee makes the profit distribution decision, unless otherwise specified by the finance and tax authorities of the State Council. Interest income refers to the income obtained by an enterprise from providing funds to others for use but does not constitute equity investment, or from others occupying the enterprise's funds, including income from deposit interest, loan interest, bond interest, arrears interest and other income. Interest income is recognized based on the date when the debtor pays interest as stipulated in the contract. Rental income refers to the income obtained by an enterprise from providing the right to use fixed assets, packaging materials or other tangible assets. Rental income is recognized based on the date when the lessee pays rent as stipulated in the contract. Royalty income refers to the income obtained by enterprises from providing the use rights of patent rights, non-patented technologies, trademark rights, copyrights and other franchise rights. Royalty income is recognized based on the date on which the royalties are payable by the franchisee as stipulated in the contract. Income from donations refers to the monetary assets and non-monetary assets that an enterprise accepts from other enterprises, organizations or individuals for free. When receiving donation income, the realization of income shall be recognized based on the date when the donated assets are actually received. Other income refers to other income obtained by an enterprise in addition to the income specified above, including income from enterprise asset surplus, income from deposits for overdue packaging, payables that are truly unable to be repaid, and payables that have been recovered after handling bad debt losses. Collections, debt restructuring income, subsidy income, liquidated damages income, exchange gains, etc. The following production and operation businesses of the enterprise can recognize the realization of revenue in installments: ① If the goods are sold by installment collection, the realization of revenue shall be recognized according to the payment date agreed in the contract. ② If the enterprise is entrusted to process and manufacture large-scale machinery and equipment, ships, and aircraft, as well as engage in construction, installation, assembly engineering business, or provide other labor services, etc., and the duration exceeds 12 months, the realization of income shall be recognized based on the completion progress or the workload completed within the tax year. . If revenue is obtained through product sharing, the realization of revenue shall be recognized based on the date when the enterprise distributes the product, and the amount of revenue shall be determined based on the fair value of the product. If an enterprise exchanges non-monetary assets, and uses goods, property, or services for donations, debt repayments, sponsorships, fund-raising, advertising, samples, employee benefits, or profit distribution, it shall be regarded as selling goods, transferring property, or providing services. , unless otherwise specified by the financial and taxation authorities of the State Council.

Question 2: What does business income include? The income of public institutions refers to the non-repayable funds obtained by public institutions in various forms and through various channels in order to carry out business and other activities. Mainly include: (l) Financial subsidy income, that is, various types of business funds allocated by the financial department or higher-level units. (2) Subsidy income from superiors, that is, non-financial subsidy funds allocated by competent departments and superior units.

(3) Special funds allocated, that is, special funds allocated by the financial department, superior units or other units for designated purposes and that need to be reported separately. (4) Business income, that is, the income obtained by public institutions from carrying out professional activities and auxiliary activities, including extra-budgetary funds allocated by public institutions from special financial accounts (excluding the part used for self-raised infrastructure) and part of the financial funds Extra-budgetary funds managed by the special financial account shall not be turned over with the approval of the department. (5) Operating income, that is, the income obtained by public institutions from carrying out non-independent accounting business activities in addition to professional activities and auxiliary activities. (6) Payment income of affiliated units, that is, income paid by independent accounting units affiliated to public institutions in accordance with relevant regulations. (7) Other income, that is, investment income, interest income, donation income, etc. obtained by public institutions. (8) Capital construction appropriation income, that is, the appropriation invested by the state in public institutions for new construction, reconstruction and expansion of fixed assets.

Question 3: What are the revenue accounting subjects? The main revenue subjects include: main business income and other business income. Non-operating income is a profit and does not belong to the income category.

Question 4: What are the revenue accounting subjects? Main business income, other business income, investment income, non-operating income.

Question 5: What are the accounting subjects for expenses and income? Hello, Yitong Online School will answer your question:

The expense subjects in accounting are:

2. Main business taxes and surcharges

3. Sales expenses

4. Management expenses

6. Other business costs

7. Non-operating expenses

8. Income tax expenses

Income category Subjects:

Main business income

Other business income

Non-operating income.

Question 6: What are the income items? Income items: Main business income, interest income, fee and commission income, premium income, premium income, leasing income, other business income, exchange gains and losses, fair value changes, gains and losses, investment income amortization Amortization of insurance liability reserves, compensation expenses, amortization of reinsurance expenses, non-operating income

Question 7: How to classify the main business income details according to customers and products (to facilitate tax calculation)