What are the accounts of non routine gains?

There are two types of "profits" in the new Accounting Standards for Business Enterprises: 1One is the profit that is directly included in the current profit.

The gains refer to the gains that should be included in the current profit or loss, which will lead to the increase or decrease of the owner's equity, and are not related to the owner's capital investment, mainly including the gain on the disposal of non-current assets, the gain on the exchange of non-monetary assets, the gain on debt restructuring, the first subsidy, the profit from the inventory, the gain from donations, etc. Included in the "Non-operating Income" account.

2.The other is a gain that is directly credited to the owner's equity. The gain refers to the inflow of economic benefits that are formed by the non-ordinary activities of the enterprise and will lead to an increase in the owner's equity and are not related to the capital invested by the owner.

Including the long-term equity investment accounted for by the equity method, under the condition that the shareholding ratio remains unchanged, the investee's other increases and changes in the owner's equity other than the net profit or loss, the enterprise shall calculate the share that the enterprise shall enjoy according to the shareholding ratio; For the disposal of long-term equity investments accounted for by the equity method, the relevant amount originally credited to the capital reserve credit shall be carried forward; If the equity-settled share-based payment is exchanged for the services provided by the employee or other party, the amount shall be determined; If the real estate or inventory for self-use is converted into investment real estate measured using the fair value model, and the held-to-maturity investment is reclassified as a financial asset available for **, or the financial asset is reclassified as a held-to-maturity investment, the amount credited to the capital reserve shall be processed in accordance with the relevant regulations; If the financial assets available for ** are reclassified into financial assets measured at cost or amortized cost, the amount of the capital reserve shall be credited according to the provisions for the relevant amount originally credited to the capital reserve; In the subsequent measurement of financial assets, the amount that should be included in the capital reserve in accordance with relevant regulations; At the balance sheet date, cash flow hedges and gains from net investment hedges from overseas operations that meet the conditions for applying the hedge accounting method, etc. The accounting account involved is the "Capital Reserve - Other Capital Reserve" account.

It is a non-operating income account. Gains and losses arising from non-routine activities are included in non-operating items.

Non-operating income.

Common gains are mainly the fair value of the financial assets available for ** exceeding the book value. Gains directly included in the current profit, such as net gain from disposal of fixed assets, net gain from disposal of intangible assets and penalty income, etc.

Including profits, subsidies, donations, gains from disposal of non-current assets, gains from the exchange of non-monetary assets, gains from debt restructuring, etc.

Non-routine activities are occasional economic activities that are not related to the main business of the enterprise.

Profit refers to the inflow of economic benefits that are formed by the non-routine activities of the enterprise and will lead to an increase in the owner's equity, and are not related to the capital invested by the owner.

Characteristics of Lee:

1. The profit is the result of transactions or events such as oblate or occasional of the enterprise;

2. Profits belong to the profits that can be obtained or never expected without going through the business process.

3. Profits are usually reflected in the accounting statements as a net amount.

Distinguish income, and the profit is easy to identify.

Non-routine activities, such as donations of **, which do not happen often, are profits, which are included in non-operating income.

For example, if the materials purchased by the company are destroyed by fire, this does not happen very often, so it is a loss for the company.

Non-routine activities are those that happen infrequently and happen by chance. What is good for the business is the gain, and the bad one, such as natural disasters, is the loss.

Hope you understand.

Wrong. Profit is formed by non-daily activities

Therefore, it should be included in the owner's equity (false).

Because profits are sometimes recorded as non-operating income and sometimes as owners' equity.

For example, the disposal of fixed assets.

Borrow: Disposal of fixed assets.

Accumulated depreciation Provision for impairment of fixed assets.

Credit: Fixed Assets.

Borrow: Bank deposit.

Credit: Disposal of fixed assets.

Non-operating income.

The non-operating income here is the profit. It is the income from non-routine activities. Finally, the profit is credited at the end of the period.

False, profits are formed by the non-routine activities of the enterprise, which will lead to an increase in the owner's equity, and the inflow of economic benefits that are not related to the capital invested by the owner.

There are two types of profit scores, one is directly affecting profits, such as gains on the disposal of non-current assets, gains on the exchange of non-monetary assets, gains on debt restructuring, subsidies for **, profits from displacement, gains from donations, etc., which should be included in the "non-operating income" account. The other is a gain that is directly credited to the owner's equity. The accounting account involved is the "Capital Reserve - Other Capital Reserve" account.

False, it should be included in non-operating income and expenditure, and should not be included in owners' equity.

Generally, non-operating income and expenditure are accounted for the net income or net loss of non-daily operations, and the net income from the disposal of fixed assets and intangible assets can be accounted for through this account, such as ——

Borrow: Disposal of fixed assets.

Credit: Non-operating income.

Borrow: Bank deposit.

Credit: Non-operating income.

1) Non-operating income mainly includes gains on disposal of non-current assets, gains on the exchange of non-monetary assets, gains on debt restructuring, subsidies, profits from inventory, gains from donations, etc. Enterprises should set up a "non-operating income" account, which accounts for the various non-operating income incurred by the enterprise.

2) This account can be accounted for in detail according to non-operating income items.

3) The main accounting treatment of non-operating income.

When an enterprise transfers fixed assets, it first carries forward the original value of fixed assets and the accumulated depreciation amount that has been withdrawn, debits the "fixed assets disposal" and "accumulated depreciation" accounts, and credits the "fixed assets" account; Upon receipt of the agreed price from both parties, the "bank deposit" is debited and the "fixed assets disposal" account is credited; Finally, if the transfer price is higher than the net book value of fixed assets, the "Fixed Assets Disposal" account will be debited and the "Non-operating Income" account will be credited.

When an enterprise disposes of intangible assets, it shall debit the account of "bank deposits" according to the amount actually received, debit the account of "accumulated amortization" according to the accumulated amortization that has been accrued, credit the accounts of "taxes payable" and "bank deposits" according to the relevant taxes and other expenses payable, credit the account of "intangible assets" according to its book balance, and credit the account of "non-operating income - gain on disposal of non-current assets" according to its credit difference, and if the impairment provision has been made, it should also carry forward the impairment provision at the same time.

The recognized ** subsidy gains are debited to the accounts of "bank deposits" and "deferred income", and credited to this account.

4) At the end of the period, the balance of this account should be transferred to the "Profit of the Year" account, and there is no balance in this account after the carryover.

Enterprises should account for the acquisition and carry-over of non-operating income through the "non-operating income" account. This account can be accounted for in detail according to non-operating income items.

Grant scores are asset-related grants and income-related grants. Asset-related subsidies are subsidies obtained by enterprises for the acquisition, construction or other formation of long-term assets. Asset-related ** subsidies are recognized, accounts such as "Bank Deposits" are debited, "Deferred Income" accounts are credited, and when deferred earnings are distributed, "Deferred Income" accounts are debited and this account is credited.

Income-related grants are grants other than asset-related grants. The enterprise recognizes the ** subsidy related to the income, debits the account such as "bank deposit", credits this account, or calculates the current profit and loss in installments through the "deferred income" account. Reference.

The profit in the accounting element is "formed by the non-routine activities of the enterprise", which means that it is not a business that often occurs in the enterprise, that is, it is not the main business of the enterprise. For example, in the maintenance industry, the maintenance income is its main business income, but the income obtained from the provision of transportation services is a non-daily activity and is included in the "non-operating income".

Profits usually don't happen every day.

"Daily activities" such as: selling goods, providing services, etc.

non-routine activities" such as disposal of fixed assets.

Gains and losses – not everyday.

Income and expenses – on a day-to-day basis.

Non-routine is not the business that often occurs in the enterprise, that is, it is not the main business of the enterprise.

For example, in the maintenance industry, the maintenance income is its main business income, but the income obtained from the provision of transportation services is a non-daily activity and is included in the "non-operating income".

It's said that profits don't usually happen every day.

What is a "daily activity"? Such as: sales of goods, provision of labor services, etc.

What is a "non-routine activity"? For example, dispose of fixed assets (you can't always sell property every day!) Gains and losses – not everyday.

Income and expenses – on a day-to-day basis.

But formally, there is not much difference. For example, profits and income are both capital inflows. Losses and expenses are outflows. (Not entirely accurate, but that's probably what it means).

Did I make it clear?

Gains and losses directly included in the owner's equity refer to the gains or losses that should not be included in the current profit or loss, will lead to an increase or decrease in the owner's equity, and are not related to the owner's capital investment or the distribution of profits to the owner.

1. Changes in the fair value of financial assets available for **.

According to the new standard, if the fair value of the financial assets available for ** increases, the "other comprehensive income" will be increased, the "change in fair value of the financial assets available for **" will be debited, and the "other comprehensive income" will be credited; Otherwise, the capital reserve should be reduced and the opposite entry should be made.

2. Changes in other owners' equity of the investee under the equity method.

For changes in the owner's equity of the investee other than net profit, the enterprise shall adjust the book value of the long-term equity investment according to the proportion of shareholdings, and increase or decrease the "capital reserve - other capital reserve" under the condition that the shareholding ratio remains unchanged.

3. Income tax related to items included in owner's equity.

At the balance sheet date, the "deferred tax assets" related to the items directly credited to the owner's equity are debited and the "capital reserve - other capital reserve" is credited, and the related deferred tax liabilities are debited to "capital reserve - other capital reserve" and credited to the "deferred tax liabilities" without constituting income tax expense

4. Changes in the fair value of fixed assets when they are converted into investment real estate.

According to the requirements of the new standard, when self-used real estate, intangible assets or inventories are converted into investment real estate measured using the fair value model, they should be measured at the fair value on the date of conversion. If the fair value on the date of conversion is greater than the original book value, the difference is a gain, and "other comprehensive income" is added and included in the owner's equity.

5. Expenses incurred by equity-settled share-based payments.

For share-based payments involving employees settled by equity, the fair value of the equity instruments on the date of grant shall be included in the cost and expense, and the "capital reserve - other capital reserve" shall be added accordingly.

6. When using derivatives for hedging.

According to the requirements of the new standard, at the balance sheet date, the gains or losses arising from cash flow hedges and net investment hedges from overseas operations that meet the conditions for the application of the hedge accounting method are effectively hedged, and the relevant accounts are debited or credited, and "capital reserve - other capital reserve" is credited or debited.

1. The meaning of gains and losses directly included in the owner's equity: refers to the gains or losses that should not be included in the current profit or loss, will lead to changes in the owner's equity, and are not related to the owner's capital investment or the distribution of profits to the owner.

2. Gains and losses directly included in the owner's equity are generally composed of the following circumstances:

1. Changes in the fair value of financial assets available for **.

2. Changes in other owners' equity of the investee under the equity method 3. Income tax related to the inclusion of items in owners' equity.

4. Changes in fair value of fixed assets when converted into investment real estate5. Expenses arising from share-based payments settled by equity.

Gains and losses are non-daily activities, gains are pies in the sky, and losses are accidental loss of money. There are two possibilities for profit and loss accounting, one is included in the current profit and loss, and the other is included in the non-current profit and loss, and the gains and losses included in the owner's equity are included in the capital reserve - other reserves.

For example, the gains and losses of financial assets are included in the capital reserve - in other reserves, the exam will tell you whether the profits and losses are included in the current profit or loss, or in the non-current profit and loss. Remember:

Gains and losses on financial assets are included in the capital reserve in the owner's equity - other reserves.

It refers to income and profits that are not subject to turnover tax.

Gains directly credited to owners' equity, e.g. the fair value of a financial asset available for ** exceeds the book value, etc.

Losses accrued to owners' equity, such as the fair value of financial assets available for ** is lower than the book value, etc.

1. Profits, which affect profits and losses, are through the "non-operating income" account, mainly including:

Gain from the disposal of fixed assets;

Proceeds arising from the disposal of ownership of intangible assets;

Penalty income; Debt restructuring gains;

Cash in earnings. 2. The gains directly included in the owner's equity are through the "other comprehensive income" account, mainly including:

It can be used to increase the value of financial assets;

the appreciation of the investment value caused by the investee's other comprehensive income under the equity method;

Held-to-maturity investments are reclassified into value-added for the formation of ** financial assets The value-added of self-use real estate and inventory converted into investment real estate in a fair mode;

3. Losses, losses that affect profit and loss, that is, "non-operating expenses" mainly include:

loss on disposal of fixed assets;

Losses arising from the disposal of ownership of intangible assets;

forfeiture expenditures; net loss of inventory loss of fixed assets;

extraordinary losses in the event of inventory loss;

debt restructuring losses;

4. The losses directly included in the owner's equity mainly include:

Temporary impairment of financial assets;

impairment of investment value due to the decrease in other comprehensive income of the investee under the equity method;

Held-to-maturity investments are reclassified as less available for the formation of financial assets.