Other Operating Income and Non Operating Income What is the difference between other operating expen

1. Non-operating income refers to the income that is not directly related to the production and operation of the enterprise, such as the profit of fixed assets, the net income from the disposal of fixed assets, the net income from intangible assets, the net income from fines, etc.; Non-operating expenses are expenses that are not related to the normal production and operation of the enterprise, such as inventory loss of fixed assets, net loss of disposal of fixed assets, net loss of intangible assets, fine expenses, extraordinary losses, etc.

2. Other business income refers to the income from sales or other businesses other than the main business, such as material sales, intangible asset leasing, packaging leasing, etc. Correspondingly, other operating expenses refer to the costs and taxes incurred to obtain the above-mentioned income.

Other business income is the income related to the main business income.

For example, if an enterprise sells bread, then the income from selling bread is the main business income; And the bad bread is used for feed processing, which is the income of other businesses, and the packaging of packaged bread is also disposed of.

Non-operating income is income that has nothing to do with the main business of the enterprise.

For example, if an enterprise sells bread, then the income from selling bread is the main business income; If the company deals with the newspaper it subscribes to, it does not have to deal with non-operating income.

There are main projects in your business license, and the business other than the main project is called other business income, for example, you are a factory, mainly producing finished products, but this month you process a batch of products for other units, this income is not your main business income, you can be included in other business income.

Non-operating income, such as receiving a fine from others, can be included in non-operating income.

The difference between the two is mainly the nature of the economic business, which should be judged by the parties according to the actual situation.

1. Non-operating expenses are accounted for by enterprises that are not directly related to production and operation. Includes:

1.Inventory loss of fixed assets.

2.Treat net loss of fixed assets.

3.**Loss of intangible assets.

4.Debt restructuring losses.

5.Provision for impairment of fixed assets.

6.Provision for impairment of intangible assets.

7.Provision for impairment of construction in progress.

8.Penalty disbursements.

9.Donation expenditures.

10.Very loss.

2. Other operating expenses are accounted for for other sales or other business expenses other than the cost of main business. Includes:

1.Sales materials.

2.Provision of labor services.

3.Packaging rental.

The above content is mainly based on the difference between other operating expenses and non-operating expenses in terms of accounting content, and I hope everyone can be clear. In addition, according to the type of other business, the "Other Business Expenditure" account can be divided into "Material Sales", "Technology Transfer", "Fixed Asset Leasing", "Packaging Leasing", and "Operation Business". At the end of the period, the balance of the "other business income" account minus the balance of the "other business expenses" account is the net profit or loss of other business in the current period, which is one of the important factors constituting the operating profit of the current period.

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 total profits realized by the enterprise, including the inventory loss, scrapping, damage, and net loss of fixed assets, the loss of work stoppage during the non-seasonal and non-repair period, the school funds for employees' children and the funds of technical schools, extraordinary losses, donations for public welfare, compensation, liquidated damages, 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.

Extended Information:1Non-operating expenses refer to non-operating expenses other than the cost of principal business and other operating expenses.

Such as fine expenses, donation expenses, extraordinary losses, etc. To do this, set up a "Non-Operating Expenses" account to account for this part. When the enterprise incurs various non-operating expenses, it is debited to this account; When the profit or loss is carried forward at the end of the period, it is transferred from the credit to the debit side of the "Profit for the Year" account, and there is no balance in the account after the carryover.

2.The fines and donations incurred by the enterprise shall be debited to the account of "non-operating expenses" and credited to the accounts of "bank deposits", and the extraordinary losses incurred by the enterprise in transit shall be debited to the "non-operating expenses" and credited to the "loss and excess of property to be disposed of - the loss and excess of current assets to be disposed of". According to the latest accounting standards, the intangible assets of the enterprise shall be debited with "bank deposits" according to the actual transfer income, the "provision for impairment of intangible assets" shall be debited according to the impairment provision for the intangible assets, the "accumulated amortization" shall be debited according to the accumulated amortization of the intangible assets, the "intangible assets" shall be credited according to the book balance of the intangible assets, the "taxes payable" shall be credited according to the relevant taxes and fees payable, and the "gains and losses on asset disposal" shall be credited or debited according to the difference between the "gains and losses on asset disposal".

Only when an intangible asset is retired is converted to non-operating expenses at its carrying amount.

3.Enterprises should set up detailed accounts according to the expenditure items of the "non-operating expenses" account and carry out detailed accounting. At the end of the period, the balance of the "Non-operating expenses" account should be transferred to the "Profit of the Year" account, and there should be no balance in the "Non-operating expenses" account after the carry-forward.

4.Losses on disposal of non-current assets include losses on disposal of fixed assets and losses on intangible assets. The loss on disposal of fixed assets refers to the price obtained by the enterprise ** fixed assets or the material value and valuation income of scrapped fixed assets.

the net loss after the carrying amount of the disposal of fixed assets, the liquidation costs, and the relevant taxes and fees on the disposal of the fixed assets; The loss of intangible assets refers to the net loss of the price obtained by the intangible assets of the enterprise, which is insufficient to compensate for the book value of the intangible assets and the relevant taxes and fees.