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Anonymous users2024-02-071. The concept is different.
The main business income refers to the operating income obtained by the enterprise from engaging in a certain major production and business activities. Concurrent business refers to other business income, that is, the inflow of economic benefits formed through daily activities such as sales of goods, income from the provision of labor services, and transfer of the right to use assets other than the main business income of the enterprise.
2. The content is different.
Concurrent business, that is, other business income, including sales of materials, materials and packaging, transfer of intangible assets, leasing of fixed assets, leasing of packaging, transportation, waste materials and other business income, is the income obtained by enterprises engaged in other business activities other than the main business, with the characteristics of infrequent occurrence, the amount of each business is generally small, and the proportion of income is low.
The main business income refers to the income generated by the regular and main business of the enterprise, such as the income from the sale of products, semi-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.
3. The subject settings are different.
The main business income is on the credit side when it is incurred, and at the end of the month, it is transferred to the current year's profit on the debit side. There is no balance at the end of the month on the main business income, so there is no borrowing difference. In the Accumulation column, fill in the cumulative amount incurred from the current fiscal year to the current period.
Specific situations can be treated on a case-by-case basis. The main business income can be recorded in the current month, or the cumulative amount can be set.
Concurrent business, that is, other business income account, is used to account for the income of other sales or other businesses of the enterprise in addition to the main business income, such as material sales, consignment sales, packaging leasing and other income. Under the other business income account, there should be no balance at the end of the account according to the type of other business.
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Anonymous users2024-02-06The main business is the main income of the unit** in this business, and the concurrent business can sometimes be related to the main business, such as the retail industry, which can also be concurrently engaged in the transportation and distribution of goods.
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Anonymous users2024-02-05Legal analysis: The distinction between the main business license and the concurrent business license is as follows: 1. The business scope is different
The main business content is the main business income, and the concurrent business content is the non-operating income; 2. The proportion of business is different: the main business accounts for the vast majority of the company, and the concurrent business almost does not account for the company's share; 3. Different subjects are set: enterprises set up "main business income" accounts to calculate the income formed by the main business and the related costs incurred to obtain the main business income, and the concurrent business will not set up exclusive accounts.
Legal basis: Article 7 of the Company Law of the People's Republic of China A business license shall issue a business license to a company established in accordance with the law. The date of issuance of the company's business license is the date of incorporation of the company.
The company's business license shall indicate the company's name, domicile, registered capital, business scope, name of legal representative, and other matters. If there is a change in the matters recorded in the company's business license, the public foundation division shall handle the change in accordance with the law, and the company registration and reform authority shall renew the business license.
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Anonymous users2024-02-04Concurrent business is counted into other businesses, so the difference between the main business and the concurrent business is the difference between the main business and other businesses.
The main business refers to the main activities engaged in by the enterprise in its daily activities to complete its business objectives, which can be determined according to the main business scope specified in the business license of the enterprise, for example, the main business of industrial and commodity circulation enterprises is to sell commodities, and the main business of banks is to provide loans and settle for enterprises. The main business is an important business of the enterprise, and it is the main income of the enterprise, which should be accounted for.
Other business income refers to the inflow of all economic benefits formed through daily activities such as sales of goods, income from the provision of labor services, and transfer of the right to use assets, other than the main business income of the enterprise. Such as sales of materials, materials and packaging, transfer of intangible assets, leasing of fixed assets, leasing of packaging, transportation, income from waste materials, etc.
Other business income refers to the income obtained by an enterprise from engaging in other business activities other than its main business, which has the characteristics of infrequent occurrence, the amount of each business is generally small, and the proportion of income is low.
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Anonymous users2024-02-03It can be more than one, not necessarily concurrently, and it is generally related to the main business.
The economic business within the scope of business on the business license shall be classified as "main business income" in terms of accounting treatment.
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Anonymous users2024-02-02The main business is the company's main income business, and the concurrent business is the company's other small income business, both of which can have multiple lines.
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Anonymous users2024-02-011. The main business refers to the main activities engaged in by the enterprise in its daily activities to complete its business objectives, which can be determined according to the main business scope specified in the business license of the enterprise. The main business is an important business of the enterprise, and it is the main source of income of the enterprise, which should be accounted for.
2. Other business income refers to the inflow of economic benefits formed through daily activities such as sales of goods, income from the provision of labor services and transfer of the right to use assets, other than the income from the main business of the enterprise.
On the issue of inventory (aquatic products) cost accounting and sales revenue recognition Compared with the inventory of general enterprises, the inventory of aquaculture industry mainly has the following characteristics: (1) the existing aquaculture basically adopts the polyculture method, and the cost of public aquaculture accounts for a large proportion, and there are many aquaculture varieties in the pond in the early stage of aquaculture (in the accounting period), and it is difficult to estimate the number of inventory, so it is impossible to accurately calculate the breeding cost of each aquaculture species; (2) Some aquaculture species (such as small white shrimp) are introduced into aquaculture by seawater tide, and the actual number of seedlings in the early stage of breeding cannot be estimated, so it is impossible to share the cost of public breeding such as bait input by species; (3) The survival rate of purchased breeding seedlings varies greatly with the composition of the water body and the water temperature, and it is difficult to accurately estimate the actual survival rate, so it is impossible to determine the quantity of aquatic products in cultivation; (4) It is impossible to determine the actual quantity of inventory through inventory counting; (5) the harvest of aquatic products is not in accordance with the general enterprise accounting method for warehousing procedures, and aquatic products are fished and sold in stages, and it is difficult to use the weighted average, first-in-first-out and other enterprise accounting system provisions of the inventory cost carry-over method to carry forward the cost of sold inventory. In view of the particularity of the aquaculture industry, the following two treatment methods are proposed for inventory cost accounting and sales revenue recognition. >>>More
Credit: Tax Payable - VAT Payable.
Taxes payable - urban construction tax. >>>More
Some. Detailed accounting is carried out according to the type of main business, which is used to calculate the actual cost incurred by the enterprise due to daily activities such as selling goods, providing labor services or transferring the right to use assets, and debits the account and credits the accounts such as "inventory goods" and "labor costs". At the end of the period, the balance of the cost of main business is transferred to the "Profit of the Year" account, the "Profit of the Year" is debited, the account is credited, and after the carryover, there is no balance of the "Cost of Principal Business" account. >>>More
The cost of main business belongs to the profit and loss account. The cost account is an account that reflects the cost collection and calculation process of the enterprise's inventory in the process of acquisition or formation. It reflects the outflow of economic benefits from enterprises for the production of products and the provision of services. >>>More
There is no main business income, and only investment income occurs in the current year. According to the provisions of Cai Qi [2001] No. 251 document, 2% of the investment income can be used to pay business entertainment expenses before tax, which shall be implemented in accordance with the provisions of the new enterprise income tax law. >>>More