Zhongcai concept understanding, what kind of course is Zhongcai?

The difference is simple:

Non-operating income is generated from non-ordinary activities and is included in profit or loss for the current period. For example: gains on the disposal of non-current assets, gains on the exchange of non-monetary assets, gains on debt restructuring, subsidies for **, profits from inventory, gains from donations, etc.

Other business income is generated by daily activities, but it is not the main business of the enterprise. For example: sales of materials, materials and packaging, leasing of fixed assets, leasing of packaging, etc.

This is from the perspective of the requirements of the standard, but in practice, from the perspective of accounting continuity, some non-recurring income will also be included in other business income, such as the sale of raw materials, which is not a regular business.

As for the definition, please refer to the encyclopedia:

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.

Non-operating income refers to various types of income that are not directly related to the production and business activities of an enterprise.

Non-operating income refers to accidental, uncommon, and generally unpredictable by the enterprise. Generally, there will be no transactions involved (fixed assets, intangible assets are included in the transaction of non-business). The definition is independent of the owner's investment and can increase the profit of the asset.

Other business income is the difference between the main business, which refers to the side business of the enterprise, which is daily, and there will be a lot of it every month, and the company itself knows, such as selling raw materials, selling semi-finished products, processing, etc., which refers to the normal transactions and services, but compared with the main business, the proportion is not large, and the definition is that it has nothing to do with the owner's investment and can increase the income of assets.

Non-operating income is not caused by day-to-day business activities, such as losses from the disposal of fixed assets, losses caused by natural disasters, etc. Other business income refers to other operating income in addition to the main business income, such as the rent from leasing fixed assets, or the income from the sale of defective inventory.

ZhongcaiIt is an intermediate financial management course.

Intermediate Financial Management is Intermediate Accounting.

One of the three subjects of the exam, the main content of the exam is budget management, fundraising management, investment management, working capital management, income and distribution management, tax management, and financial analysis.

and other chapters on evaluations.

The question type of the "Financial Management" subject test is a total of 25 multiple-choice questions, 1 point for each question, a total of 25 points, a total of 10 multiple-choice questions, 2 points for each question, a total of 20 points, a total of 10 questions for 10 questions, a total of 10 points, a total of 4 questions for calculation and analysis, 5 points for each question, a total of 20 points, a total of 25 points for comprehensive questions, 10 points for the first question, 15 points for the second question, a total of 25 points.

Intermediate Exam Requirements:1. Adhere to principles and have good professional ethics.

Quality; 2. Conscientiously implement the Accounting Law of the People's Republic of China.

and the national unified accounting system, as well as relevant financial laws, regulations, rules and regulations.

No serious violations of financial discipline;

3. Perform job responsibilities and love their work.

In addition to the above basic argument conditions, one of the following conditions must also be met:

1. Obtain a college degree and engage in accounting work for five years.

2. Obtain a bachelor's degree and have been engaged in accounting for four years.

3. Obtain a double bachelor's degree.

or graduated from a graduate program and have been engaged in accounting for two years.

4. Obtain a master's degree and have been engaged in accounting work for one year.

5. Obtain a doctorate degree.

These are all unified examinations and have nothing to do with that university.

Unit (10,000 yuan).

1. Borrow: 502 projects under construction

Tax Payable – VAT Payable (Input Tax)85

Credit: Bank Deposits 587

2. Borrow: projects under construction.

Credit: Raw materials 15

Tax Payable – VAT payable (input tax).

3. Borrow: 8 projects under construction

Credit: Employee Remuneration Payable - Wages 8

Borrow: Fixed assets.

Credit: Construction in progress.

Borrow: Administrative expenses – depreciation of equipment.

Credit: Accumulated depreciation.

Borrow: Administrative expenses – depreciation of equipment.

Credit: Accumulated depreciation.

7. Improvement. Borrow: Construction in progress.

Accumulated depreciation. Credit: Fixed Assets.

8. Borrow: projects under construction.

Credit: Bank deposits.

9. Borrow: fixed assets.

Credit: Construction in progress.

Borrow: Administrative expenses – depreciation of equipment.

Credit: Accumulated depreciation.

Borrow: Administrative expenses – depreciation of equipment.

Credit: Accumulated depreciation.

12. Scrapped.

Borrow: Disposal of fixed assets.

Accumulated depreciation. Credit: Fixed Assets.

Borrow: Bank deposit 35

Credit: Disposal of Fixed Assets 35

Profit and loss = loss).

Borrow: Non-operating expenses - loss on disposal of non-current assets.

Credit: Disposal of fixed assets.

1. Determination of value.

The commercial discount is 10%, which means that the goods are not sold according to the list price, so the actual invoice **20000 * (1-10%) = 18000

Accounts receivable 18,000*

2. Determination of the amount of accounts receivable.

The customer pays on the 15th day and meets the cash discount conditions3 20, which means that as long as the customer pays (1-3%) = 97% of the purchase price, the full payment is made. Therefore, the amount of accounts receivable recorded is 21060 * (1-3%) = yuan.

1) The foreign exchange invested by investors is converted at the spot exchange rate on the day of investment, and no capital reserve will be generated.

2) Cancellation of treasury shares, first of all, the share capital and capital reserve are written off, and the capital reserve is insufficient to offset the retained earnings.

3) Personally, I feel that option A is incorrect, and the investment cost is recognized at the fair value of the fixed assets, and the difference between the fair and book is recognized as the disposal profit or loss, which may affect the amount of owner's equity.

At the time of sale: 125 * (1-15% of the chaos) =

Accounts receivable.

Credit: main business income.

Tax Payable – VAT payable (output tax).

2. If the buyer pays within 10 days, the cherry blossom stall will enjoy a 2% cash discount

Borrow: Bank deposit.

Finance Expenses. Credit: Accounts receivable.

Note: (excluding VAT discounts).

3. If the buyer pays after 10 days, he does not enjoy the discount, and pays at the full price

Borrow: Bank deposit.

Credit: Accounts receivable.