Does other business income have to have other business costs?

Other business income refers to the income obtained from other daily activities other than the main business of various enterprises. In general, the income from other business activities is not large, the frequency of occurrence is not high, and the proportion of revenue is small.

Such as the sale of materials and packaging, the implementation license of the right to use intangible assets, the leasing of fixed assets, the leasing of packaging, transportation, and the income of waste materials.

If the cost of scraps is into the finished product, there is no need to carry forward other business costs; If the cost of scraps is not included in the finished product, other business costs will be carried forward.

In short, the cost should not be repeated.

Difference between other business costs and other business income:

Other business income: profit and loss account, which is used to account for the income realized by the enterprise from other business activities other than the main business activities, such as the income realized from the sale of materials, the leasing of fixed assets, the leasing of intangible assets, the leasing of packaging, the leasing of commodities, and the non-monetary exchange of materials or debt restructuring. The credit side registers the number of other business income in the current period, and the debit side registers the number of the ending balance transferred to the profit account of the current year, and there should be no balance after the carryover.

Other business costs: profit and loss accounts are used to account for the expenses incurred by enterprises in recognizing other business activities other than their main business activities, including the cost of materials sold, the provision of labor services, the depreciation of leased fixed assets, the amortization of leased intangible assets, and the cost or amortization of leased packaging. The relevant taxes and fees incurred in business activities other than the main business shall be accounted for in the business tax and additional accounts.

The debit side registers the number of other business costs incurred in the current period, and the credit side registers the number of the closing balance transferred to the profit account of the current year, and there is no balance after the carryover. The difference between the two is the profit of other operations. The two accounts should be sub-ledgerd according to the types of other business costs, such as material sales, rental, provision of services, etc.

Yes, in accordance with the principle of proportionality, expenses incurred to obtain other operating income are charged to other operating costs. For example, taxes paid to obtain other business income are charged to other business costs.

For example, if the maintenance income is included in the sales company's other income. However, the other costs are labor costs, which are included in the salary. It mainly depends on the concept of cost, which refers to the cost that should be borne by the corresponding income, and if there is none, it is not counted.

1. Under the new accounting standards, the original "other operating expenses" have been changed to the current "other operating costs", so the "other operating income" should be carried forward to the "other operating costs" when the costs are carried forward at the end of the month.

2. It should also be noted that due to the change of the name of the account, there has been a slight change in the accounting content: now in the "other business costs", only the cost of other businesses of the enterprise is calculated, and the taxes and sales expenses incurred by other businesses are not calculated.

3. Other business expenses refer to the expenses incurred in sales or other businesses other than the main business, including related costs, expenses, taxes and surcharges incurred in the sale of materials and the provision of labor services.

Other operating costs and other operating expenses refer to the cost of sales carried forward when an enterprise sells materials.

The accounts used, among them, are implemented in the accounting system of the enterprise.

of enterprises using the "Other Operating Expenses" account, and enterprises that implement the new accounting standards use the "Other Operating Costs" account.

Other operating costs and other operating expenses are for other operating income. Not the main income. If it is not the product that is sold, but the material, it can be listed as other operating income.

Non-operating expenses refer to the expenses that do not belong to the production and operation expenses of the enterprise and are not directly related to the production and operation activities of the enterprise, but should be deducted from the income realized by the enterprise. It mainly includes: inventory loss of fixed assets, net loss of disposal of fixed assets, fine expenses, donation expenses, etc.

The "Other Business Expenses" account accounts for the expenses incurred by the enterprise in other sales or other businesses other than the cost of main business, including the costs and expenses incurred in the sale of materials and the provision of labor services, as well as relevant taxes and surcharges.

Hello, other business income is in the non-operating income account, and the corresponding cost is the cost of other business, and the cost accounting must also be carried forward, otherwise the net profit cannot be calculated.

Do I need to carry forward other business costs if I have other business income?

Hello, other business income is in the non-operating income account, and the corresponding cost is the cost of other business, and the cost accounting must also be carried forward, otherwise the net profit cannot be calculated.

Our trading company mainly sells, but there are also other companies to do display, I do other business income, carry-over costs are, borrow: other business costs, credit: ? How to write it.

Hello, carry forward other business costs, generally credit "raw materials", "turnover materials", "accumulated depreciation", "accumulated amortization", "bank deposits" and other accounts, depending on your actual situation, generally included in the raw material account.

But I'm a display fee, what does the lender fill in.

The display fee belongs to the management expense display fee account.

It is a display fee for other companies, which does not belong to our main business income, and I have recorded it in other business income, but how to make entries when carrying forward costs?

The general principle is that the cost should not be repeated, the display fee is included in the management expense, and this item is left blank when carrying forward the management expense, as other business costs, credited to other business costs, and debited to the management expenses.

Do we also include the management fee for the display fee we give to others?

Of course, the external expenses incurred by the company's operation are management expenses.

The display fee that people give us is included in the management expenses, and how can we also include the management expenses when we open them to others.

What people give you is income, not expenses.

On the contrary, because we make displays for others, they want to give us money, and we invoice him, it should be our income.

Well, according to your description, then it's not as simple as you, borrowing other business income, lending bank deposits.

Other business income refers to the income incurred by other businesses other than the main business income of the enterprise, and other business costs refer to the expenses incurred by other businesses other than the main business. What do they account for?

The "Other Business Income" account accounts for the income realized by the business activities other than the main business activities of the enterprise, including the income realized from the sale of materials, the rental of packaging and commodities, the leasing of fixed assets, the leasing of intangible assets, etc.

The "Other Operating Costs" account accounts for the costs incurred by operating activities other than the main business activities, including the cost of materials sold, the depreciation of leased fixed assets, the amortization of leased intangible assets, and the cost or amortization of leased packaging.

How to distinguish non-operating income from other business income?

Non-operating income does not belong to daily income and does not affect operating profit, it belongs to current profits, which affects the total profit of the current period. Non-operating income includes: donation income, penalty income, and the excess of the price of fixed assets (intangible assets) over book value.

Other business income is the income of daily non-core business, which affects operating profit. For example, income from disposal of raw materials, income from local transfer of investment housing, rental income from investment real estate, etc.

Accounting entries for other business income.

1. ** Goods and services received at the time of receipt (VAT general taxpayer).

Debit: Bank deposit ("Accounts receivable" account for open account).

Credit: Other business income.

Tax Payable – VAT payable (output tax).

2. Carry forward other business costs.

Borrow: Other operating costs.

Credit: raw materials.