What happens when the turnover is negative, and the operating income is negative?

The staggered invoice has been declared last month, and it is necessary to report to the tax bureau to apply for a flush red, and open a flush invoice after approval, otherwise it cannot offset the current month's operating income, so this can only be used as an income of 25,500 yuan, and at the same time a tax return of 25,500 income, and then open a red invoice after the approval of the tax bureau in the next month to flush back the income made more in the previous month, and the accounting entries are consistent with the direction of the loan, just reflect it in red, and the next month's declaration can be declared according to the amount after the red.

In fact, I think the best way is to rush at least when the monthly income is more than 1000000 yuan. At least the report looks good, if the turnover is negative, people will have questions when declaring, and then explain that it is more troublesome! Since all the negative numbers are opened, then do what you have to do!

Let's make it a negative number.

1. Operating income.

If it is negative, it means that the sales return that occurred in the current period is greater than the sales revenue in the current period.

2. Reasons for the negative operating income.

1. In order to recover the payment early, the original sales are now discounted in cash.

The original income is reversed in accordance with the VAT requirements. Reaffirm the current income, and the re-income is smaller than the income on the old ticket.

2. The original sales of products and goods are returned due to quality and other reasons.

3. Matters that should not have been recognized as income are determined to be income, and are now reversed.

The sum of the above three factors is the income of the Great Royal Ant in the current period, so the income is negative.

Operating profit can be negative, which indicates that the company is currently in a state of loss. Investing in such a company requires special vigilance. There may be significant risks involved, as well as high asset management fees.

Growth rate of main profit = [(profit of main business in the current period - profit of main business in the previous period) profit of main business in the previous period] 100%.

Generally speaking, companies with stable growth in main profits and an increasing proportion of total profits are in the growth stage.

When there is a return or no sales, etc., it may affect the main operating income in the income statement, and the main business income is negative.

The name of this indicator in the accounting system of each industry is different, but it is reported according to the accounting system or statement definition of each industry, of which agricultural enterprises refer to "main business income"; An industrial enterprise refers to "product sales revenue"; Transportation enterprises refer to "main business income"; Construction enterprises refer to "project settlement income".

Real estate enterprises refer to "real estate operating income"; Other enterprises refer to "operating (operating) income". This indicator should be filled in according to the data summarized by the members of the enterprise group, simply put, it is the main and concurrent project content registered in the business license of the enterprise, the main business content is the main business income, and the concurrent business content is other business income.

Accounting treatment. Construction Contract Income:

1.Construction Contracts and Construction Contract Income.

A construction contract is a contract entered into for the construction of an asset or several assets that are closely related in terms of design, technology, function, end use, etc., including fixed-cost contracts and cost-plus contracts.

Construction contract income includes the initial income specified in the contract and the income generated due to contract variations, claims, awards, etc.

If the outcome of the construction contract can be reliably estimated, contract revenue and related contract costs should be recognized at the balance sheet date using the percentage of completion method.

Under the proportional completion method, the following formula should be used to calculate the contract revenue and contract expenses recognized in the current period:

Contract revenue recognized in the current period = (Total contract revenue Completion progress) - Cumulative revenue recognized in previous fiscal years.

Contract Gross Profit Recognized in the Current Period = (Total Contract Revenue - Total Estimated Contract Cost) Completion Progress - Cumulative Recognized Gross Profit in Previous Fiscal Years.

Contract expenses recognized in the current period = Contract revenue recognized in the current period - Contract gross profit recognized in the current period - Provision for estimated losses in previous fiscal years.

If the outcome of the construction contract cannot be reliably estimated, the percentage of completion cannot be used to determine contract revenue, in which case revenue is recognized on the basis of the actual contract cost that can be recovered when the contract cost can be recovered; When the contract cost cannot be recovered, the revenue is not recognized.

Summary. Qinqin's turnover income can be positive or negative, depending on the business situation. If the company's sales revenue is greater than its costs and expenses, then the turnover income is positive; If the sales revenue of the business is less than the costs and expenses, then the turnover income is negative.

In the financial statements, turnover income is usually listed as the first item in the income section.

Qinqin's turnover income can be positive or rounded negative, depending on the operating conditions of the business. If the company's sales revenue is greater than its costs and expenses, then the turnover income is positive; If the sales revenue of the business is less than the costs and expenses, then the turnover income is negative. In the financial statements, turnover income is usually listed as the first pure item in the income section.

What does it mean to fill in the positive and negative numbers for the business license annual report showing the operating income.

Fill in the positive and negative numbers in the annual report of the business license of Qinqin, indicating whether the company's operating income has increased or decreased. A positive number indicates an increase in operating income, while a negative number indicates a decrease in operating income. For example, if the company's income from filial piety was 1 million yuan last year and 1.2 million yuan this year, fill in +20;If last year's $1,000,000 and this year's $800,000, fill in -20.

This allows the tax department and other relevant departments to understand the company's operating conditions.

In the case where the non-operating income is shown as a negative number, if there is a business that should have been written off according to the accounting standards, but the non-operating income is not enough to be offset due to the large amount of non-operating income, the non-operating income of Liang Blind Sun will be shown as a negative number.

Non-operating income refers to all kinds of income recognized by an enterprise that are not directly related to the production and business activities of the enterprise. For example, the profit of fixed assets, the net income from the disposal of fixed assets, the payables that cannot be paid, and the additional refund of education fees. Non-operating income is not generated by the consumption of business operating funds, and the disrespectful chain requires the enterprise to pay a price, which is actually a kind of net income and does not need to be matched with relevant expenses.

Therefore, in accounting, it is necessary to strictly distinguish the boundaries between non-operating income and operating income. In layman's terms, all income other than the main business and other affiliated businesses specified in the business license of the enterprise is regarded as non-operating income. Generally, the credit multi-column sub-ledger format is used for classification accounting.