Which accounts can be credited to income, and what are the income accounts?

Hello, Accountant Zheng Diantong Online School This question:

Main business income and other business income.

Accounting Lao Zheng Yitong online school, accounting qualification certificate (accounting certificate, accounting certificate) 448 yuan counseling package passed, the requirements here are strict, words must be done, and actions must be fruitful. The specific method of the coaching package is passed:

The package passes the first method, and the whole process is Q&A counseling. Voice, a pair.

1. Tutoring, answering questions and answers.

The package passes the second method, and the whole process is supervised and learned. According to the exam time and the daily study time, the study plan is forced. Once determined, strictly enforced.

It is planned that each chapter will start and end on the day of the month, allowing for fine-tuning according to the actual situation. Students are required to report their learning and the accuracy of chapter practice every day. Reporting Method:

Where the plan goes, where it actually goes, compared to the plan, is it fast or slow. The accuracy of the chapter needs to be reported in screenshots. If you don't report, you should criticize harshly and show no mercy.

The bag passed method three, broke it, crumpled it, and was easy to understand in class. Because it is so easy to understand, the students call the teacher the accounting translator (the translation of accounting terminology into a language that everyone can understand). **You can send it to you to see and rate it yourself.

The package passes the fourth method, step by step, steadily and steadily. It is recommended to read ** first, read the book again, and then do chapter exercises. It is required that the accuracy rate of each chapter practice is not up to 80%, and it is not allowed to study the next chapter, one step at a time.

The package passes method five, three rounds of review, and provides simulation software. In the first round, a comprehensive and accurate understanding of the basic knowledge is provided, and the practice questions that are relatively basic and can especially test the accuracy of comprehension are provided, if it is stable at 80%, it is not a big problem to pass the test; In the second round, we will do questions like crazy, provide the same examination system as the examination mode, and adapt to and be familiar with the examination environment; In the third round, set aside a week to prepare for the exam.

Main business income and other business income.

Income-based accounting accounts include main business income, other business income, investment income, fair value change profit and loss, etc.

1. Main business income: refers to the basic income generated by the company's regular and main business, such as the income from the sale of products, non-finished products and the provision of industrial labor services in the manufacturing industry; the income from the sale of commodities by commodity circulation enterprises; Ticket revenue, customer revenue, catering revenue, etc. in the tourism service industry.

2. Other business income: refers to the income obtained by the enterprise from sales and other businesses other than commodity sales. It includes non-industrial labor income such as material sales, technology transfer, consignment sales, fixed asset leasing, packaging leasing, and transportation.

3. Investment income: It is the net income of profits, dividends and bond interest obtained from foreign investment minus investment losses.

Profit and Loss Accounts:

1. Income accounts: main business income, other business income, investment income, fair value change profit and loss, etc.

2. Expense accounts: main business costs, other business costs, asset impairment losses, credit impairment losses, taxes and surcharges, sales expenses, management expenses, financial expenses, income tax expenses, etc.

3. Gains directly included in the current profit: non-operating income and gains and losses on the disposal of fixed assets.

4. Loss directly included in the current profit: non-operating expenses and gains and losses on the disposal of fixed assets.

Gains and losses directly credited to owners' equity should be recorded in the "Other Comprehensive Income" account and will not affect the profit or loss.

The income accounting subjects include main business income, other business income, and non-operating income.

Main business income:It refers to the operating income obtained by an enterprise engaged in the production and operation activities of the industry. The main business income is different according to the different activities engaged in by enterprises in various industries, for example, the main business income of industrial enterprises refers to the sales revenue of products.

The main business income of construction enterprises refers to the income from project settlement. The executive business income of transportation enterprises refers to the main business income. The main business income of wholesale and retail enterprises refers to the revenue from commodity sales.

The main business income of real estate enterprises refers to the income from real estate operations. The main business income of enterprises in other industries refers to the operating (operating) income.

Other business income:It 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.

Non-operating income:Also known as "non-operating income". It refers to the income that is not directly related to the production and operation process and should be included in the current profit. It is an integral part of the financial results of the enterprise.

The income is included in the main business income or other business income accounts.

The main business income refers to the operating income obtained by the enterprise from engaging in the production and operation activities of the industry. The main business income is different according to the different activities engaged in by enterprises in various industries, for example, the main business income of industrial enterprises refers to the sales revenue of products. The main business income of construction enterprises refers to the income from project settlement. The main business income of transportation enterprises refers to "transportation income; The main business income of wholesale and retail enterprises refers to the revenue from commodity sales. The main business income of real estate enterprises refers to the "operating income of real estate per mu of slag"; The main business income of enterprises in other industries refers to the operating (operating) income.

Other business income refers to the income generated by other businesses other than the main business income of the enterprise, including material sales revenue, intangible asset transfer receipt, fixed asset leasing income in the form of operating lease, consignment sales, and packaging leasing income.