Is non operating income income?????

Non-operating income

It's not revenue, it's profit.

Non-operating income

It refers to the gains recognized by an enterprise that are not directly related to its daily activities, mainly including gains on the disposal of non-current assets, gains from inventory (mainly referring to the part of cash surpluses that cannot be ascertained), gains from donations, gains from the exchange of non-monetary assets, gains from debt restructuring, etc.

1.Operating profit.

Operating profit = operating income - operating costs - taxes and surcharges - selling expenses - administrative expenses - financial expenses - asset impairment loss + fair value change gain (- fair value change loss) + investment income (- investment loss) + other income.

2.Gross profit.

Total profit = operating profit + non-operating income - non-operating expenses.

3.Net profit.

Net Profit = Total Profit - Income Tax Expense.

Extended content: Non-operating expenses.

Non-operating expenses refer to the losses incurred by an enterprise that are not directly related to its daily activities, mainly including losses on disposal of non-current assets, inventory losses, public welfare donation expenses, fines, non-monetary asset exchange losses, debt restructuring losses, extraordinary losses, etc.

Non-operating income

Among them: 1. The loss on disposal of non-current assets includes the loss on the disposal of fixed assets and the loss of intangible assets. The loss on disposal of fixed assets refers to the net loss after the price obtained by the enterprise's ** fixed assets, or the material value and valuation income of the scrapped fixed assets, etc., after offsetting the book value and liquidation costs of the disposal of fixed assets; The loss of intangible assets refers to the net loss after the price obtained by the intangible assets of the enterprise is offset by the book value of the intangible assets.

2. Inventory loss mainly refers to the loss of assets in the inventory of assets, the reasons are ascertained and reported to be included in the non-operating expenses after approval.

3. Penalty expenses refer to administrative fines, tax fines, and other fines, liquidated damages, compensation and other expenses paid by enterprises for violating laws and regulations, contract agreements, etc.

4. Public welfare donation expenditure refers to the expenditure incurred by enterprises in public welfare donations.

5. Extraordinary losses refer to the net losses caused by objective factors (such as natural disasters, etc.), which should be included in the non-operating expenses after deducting the compensation of the insurance company.

Accounting Standard for Business Enterprises No. 14 - RevenueArticle 2 Income refers to the total inflow of economic benefits formed by an enterprise in its daily activities, which will lead to an increase in the owner's equity and are not related to the owner's capital investment.

The income covered by this standard includes income from the sale of goods, income from the provision of services and transfers.

Income from the right to use assets.

The non-operating income account of the standard "Accounting Subjects and Main Accounting Treatment" accounts for the net income of an enterprise that is not directly related to its business activities, mainly including gains on disposal of non-current assets, gains on the exchange of non-monetary assets, gains on debt restructuring, gains on fines and forfeitures, gains on subsidies, and payables that cannot be paid and are transferred to non-operating income after approval in accordance with the prescribed procedures. At the end of the period, the balance of this account should be transferred to the "Profit of the Year" account, and there should be no balance in this account after the carryover.

In summary, non-operating income is not income, but corporate profit.

Non-operating income is not income, but refers to various gains incurred by an enterprise that are not directly related to its daily activities.

Non-operating income is 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, which is an integral part of the financial results of the enterprise.

Non-operating income is also known as "non-operating income". The sedan car 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.

For example, confiscation of packaging deposit income, collection of arrears of employees, fines and so on. Non-operating income is accounted for in the "Profit" or "Profit or Loss" account. In the "income statement" of the enterprise, the non-operating income needs to be listed separately.

The non-operating income of the enterprise shall be recorded in the accounts in a timely manner, and shall not be retained as small household belongings or other expenses that do not conform to the provisions of the system. The accounting of the non-operating income of the enterprise is carried out under the "non-operating income" account, and it can also be set up under this account according to various income sub-accounts for detailed accounting.

Non-operating income is not generated by the consumption of operating funds of the enterprise, and does not need to be paid by the enterprise, but is actually a kind of net income, which does not need to be matched with relevant expenses.

Therefore, in terms of financial accounting, the boundary between non-operating income and operating income should be strictly distinguished. In layman's terms, all income other than the main business and other affiliated businesses specified in the business license of the enterprise is non-operating income.

Non-operating income mainly includes: gains on the exchange of non-monetary assets, gains on intangible assets, gains on debt restructuring, gains on business combinations, gains from business combinations, gains from inventory gains, payables that cannot be paid due to creditors' reasons, subsidies for vertical losses, additional refunds of education fees, income from fines, and gains from donations.

Non-operating income refers to income that is not related to operating income in addition to operating income. The surplus income of the business mainly includes the property obtained from the donation, the income from real estate, the interest income from the creditor's rights, the subsidy, etc., and all the assets obtained in addition to the operating income belong to the non-operating income of the department.

[Legal basis].Article 2 of the Individual Income Tax Law of the People's Republic of China.

Individual income tax shall be paid on the following personal income:

1) Income from wages and salaries;

2) Income from remuneration for labor services;

3) Income from author's remuneration;

4) Income from royalties;

5) Business income;

6) Income from interest, dividends and bonuses;

7) Income from property lease;

8) Income from the transfer of property;

9) Incidental gains. Resident individuals who obtain the income from items 1 to 4 of the preceding paragraph (hereinafter referred to as "comprehensive income") shall calculate individual income tax on a consolidated basis according to the tax year; If a non-resident individual obtains the income from items 1 to 4 of the preceding paragraph, the individual income tax shall be calculated on a monthly or sub-itemized basis. Taxpayers who obtain the income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this Law.

Non-operating income is not income, it is the profit of the enterprise. The non-operating income mainly includes: gains on the disposal of non-current assets, gains on the exchange of non-monetary assets, gains on non-vacant acres, gains on debt restructuring, gains and losses on business combinations, profits from inventory transactions, payables that cannot be paid due to creditors, subsidies, additional refunds of education fees, fine income, donation gains, etc.

<> income from business banquets and tours is not income, but corporate profits. Non-operating income mainly includes: gains on the disposal of non-current assets, gains on the exchange of non-monetary assets, gains on intangible assets, gains on debt restructuring, gains on business combinations, gains on inventory gains, payables that cannot be paid due to creditors' reasons, subsidies, additional refunds of education fees, fine income, donation gains, etc.

Non-operating income is income. Non-operating income refers to the various gains incurred by an enterprise that are not directly related to its daily activities, mainly including gains from the destruction and scrapping of non-current assets, cash gains that are limited to unascertained reasons, gains from donations, income from fines, gains from debt restructuring, and payables that are truly unpayable and are converted into non-operating income after approval in accordance with the prescribed procedures.

In the "income statement" of the enterprise, the non-operating income needs to be listed separately. The accounting of the non-operating income of the enterprise is carried out under the non-operating income account, and the detailed accounts can also be set up under the account according to various income branches for detailed accounting. At the end of the period, the balance of non-operating income should be transferred to the profit account of the current year, and there is no balance in this account after the carryover.

Article 163 of the Company Law of the People's Republic of China.

The company shall establish the company's financial and accounting system in accordance with laws, administrative regulations and the provisions of the financial department. Article 166 When a company distributes the after-tax profits of the current year, it shall withdraw 10% of the profits and include them in the company's statutory reserve fund. If the cumulative amount of the company's statutory reserve fund is more than 50% of the company's registered capital, it can no longer be withdrawn.

If the company's statutory reserve fund is insufficient to make up for the losses of previous years, it shall first use the profits of the current year to make up for the losses before withdrawing the statutory reserve funds in accordance with the provisions of the preceding paragraph.

After the company withdraws the statutory reserve fund from the after-tax profits, it can also withdraw any reserve fund from the after-tax profits by resolution of the shareholders' meeting or the general meeting of shareholders.

The after-tax profits remaining after the company makes up the losses and withdraws the provident fund shall be distributed by the limited liability company in accordance with the provisions of Article 34 of this Law; Shares are distributed in proportion to the shares held by shareholders, except for those that are not distributed in proportion to the shares held by the articles of association.

If the shareholders' meeting, the shareholders' meeting or the board of directors violates the provisions of the preceding paragraph by distributing profits to shareholders before the company makes up for losses and withdraws the statutory reserve fund, the shareholders must return the profits distributed in violation of the provisions to the company.

The company's shares held by the company shall not be distributed to profits.