other business income refers to the inflow of economic benefits from daily activities such as selling goods, providing labor services and transferring the right to use assets other than the main business income of an enterprise. Such as sales of materials, materials and packaging materials, licensing of intangible assets, rental of fixed assets, rental of packaging materials, transportation, sales of waste materials, etc. Other business income is the income obtained by enterprises engaged in other business activities except the main business, which has the characteristics of infrequent occurrence, small amount of each business and low proportion of income.

1. This account accounts for the income from sales or other businesses other than the main business income of the enterprise, such as material sales, purchasing and consignment, packaging rental, etc.

realization principle of other business income is the same as realization principle of main business income.

2. When an enterprise sells raw materials, it debits the subjects such as "bank deposit" and "accounts receivable" according to the selling price and value-added tax receivable, credits this subject according to the realized operating income, and credits the subject of "tax payable-value-added tax payable (output tax)" according to the value-added tax indicated on the special invoice; At the end of each month, according to the actual cost of selling raw materials, debit "other business costs" and credit "raw materials". Enterprises that use planned cost accounting for raw materials should also share the difference in material costs.

after receiving the rent of the leased package, debit the subjects such as "cash" and "bank deposit" and credit this subject, and credit the subject of "tax payable-value-added tax payable (output tax)" according to the value-added tax indicated on the special invoice; For the deposit confiscated from overdue packages, the difference after deducting the value-added tax payable shall be debited to the subject of "Other Payables" and credited to this subject.

the fee income obtained by the enterprise from selling goods on a commission basis shall be debited to the subject of "accounts payable-entrusted consignment unit" and credited to this subject.

3. This course should set up subsidiary ledger according to the types of other businesses, such as "material sales", "purchasing agency" and "packaging rental" for detailed accounting.

4. At the end of the period, the balance of the undergraduate program should be transferred to the "profit this year" subject, and there should be no balance in this subject after the carry-over.