What is the difference between profit and non operating income, and can you give an example Thank yo

Non-operating income is a type of profit. The profit of fixed assets, the net income from the disposal of fixed assets, the income from intangible assets, and the net income from fines accounted for through the "non-operating income" account belong to the category of profits; The VAT refunded through the "subsidy income" account, the fixed subsidy calculated according to the sales volume or workload, etc., and the subsidy quota stipulated by the state and given on a regular basis also belong to the category of profits.

"Profits" can be understood as profit and income, which is usually the income minus all expenses and expenses. Non-operating income is a type of income.

Gain is a breakdown of non-operating income, such as a gain on debt restructuring

Gain is a breakdown of non-operating income, such as a gain on debt restructuring

Relationship between non-operating income and profits:

Non-operating income is an integral part of profits: it is an economic management work that organizes the financial activities of enterprises and handles financial relations in accordance with the financial laws and regulations and the principle of management level. Market value is an economic management work that organizes the financial activities of an enterprise and deals with financial relations.

Non-operating income is centered on profits, and non-operating income is the overall management of the raising, investment, use and distribution of funds required in enterprise management, as well as decision-making and planning, budget control, analysis and assessment throughout the whole process.

The control of the non-operating income function determines that it must be centered on other elements of the business plan. The functions of surplus reserve include finance, financial decision-making, financial planning, financial control and financial analysis and evaluation. Among them, financial decision-making and financial control are in a key position, which is related to the success or failure of the enterprise, and determines the creation, change or disappearance of other management activities. At the same time, it can use information and specific means to exert influence on the business activities of the enterprise, and play a controlling role in other management.

1. The scope of inclusion is different.

Non-operating income includes 20 items, namely, income from electric power construction, income from the construction of the Three Gorges Project, income from road maintenance fees, income from vehicle purchase surcharges, income from railway construction, income from highway construction, income from civil aviation infrastructure construction, income from postal and telecommunications surcharges, and income from port construction fees.

The profits include value-added tax, consumption tax, enterprise income tax, resource tax, land value-added tax, urban maintenance and construction tax, real estate tax, land use tax, vehicle and vessel tax, education surcharge and other taxes and fees paid by enterprises in accordance with the law.

2. The purpose is different.

The purpose of non-operating income is to determine whether the audited entity's internal controls are capable of preventing and detecting material misstatements or omissions identified in a particular financial statement.

and for the purpose of addressing the risk of material misstatement assessed. The relevance and reliability of audit evidence is required to demonstrate that controls are capable of preventing or detecting and correcting material misstatements at the level of identification. The higher the requirements for the relevance and reliability of audit evidence, the greater the scope of control testing.

3. The salary is different.

For the cultivation of non-operating income, the company will formulate a separate training plan and create a promotion channel. Enterprises will arrange different training and learning at different time nodes, so that CPAs can learn and progress together after joining the company, which is a kind of mutual cooperation and competition. Therefore, the basic salary and salary adjustment have specific time periods and inspection standards, which will be more lenient than ordinary accounting.

The profit is different, and the salary enjoyed has a lot to do with the work experience. If you don't have work experience, you will have a low interview pass rate, but if you don't have relevant work experience, you will have a low interview rate.

The income mentioned by the landlord should be included in the accounting of non-operating income, because the profit is not the income from the normal business activities of the enterprise; Disposal includes **, ** refers to sale, and disposal covers a wide range of (mergers, gifts, donations, etc.).

Net operating income is also called operating profit, net operating income = main business income - main business cost + other business income - other business costs - business tax and surcharge - three period expenses Operating income is a general term, including a wide range, for enterprises, it not only includes main business income, other business income, various investment income, fixed assets, intangible assets transfer income, etc.

Profit refers to the inflow of economic benefits that are formed by the non-routine activities of the enterprise and will lead to an increase in the owner's equity, and are not related to the capital invested by the owner. The gains or losses included in the current profit include the following businesses: inventory losses, extraordinary losses, public welfare donation expenses, inventory profits, subsidies, donation gains, gains or losses on the disposal of non-current assets, gains or losses on the exchange of non-monetary assets, gains or losses on debt restructuring, etc.

Generally, the gains or losses included in the current profit are accounted for by the accounts of "non-operating income" and "non-operating expenses".

Disposal includes, is a form of disposal!

Is there a formula, I want it too.

Answer: There are two kinds of financial losses from Beijing Chengli: one directly included in the equity or loss of the owner; Profit or loss in the direct accrual period Profit or loss specifically relates to non-business: Profit or loss in the accrual period includes business:

Inventory losses, non-losses, public welfare donations, profits, subsidies, donations, profits or losses from disposal of non-current assets, non-monetary asset exchange gains or losses, debt restructuring profits or losses, etc., are generally accounted for by non-operating income and non-operating expenditure accounts Included in the equity or loss of the owner, the equity or loss is generally accounted for by the capital reserve account, and the fair value of the financial assets for sale of business is converted into the equity of the owner, and the equity into investment in addition to the net profit or loss is increased or decreased according to the share of capital reserve.

Gains are windfalls, so non-operating income is gains. Sending by others, selling fixed assets that are usually used, etc., are all things that are outside the daily operation of the enterprise (selling goods).

Non-operating income is an item in the income statement, and in order to prevent companies from using profits to manipulate profits, it is stipulated that some profits should be included in the balance sheet.

Therefore, non-operating income is a profit, and the profit is not only non-operating income, but also other comprehensive income included in the owner's equity.

First, a very common example. Income is your monthly salary, and profit is the money you pick up one day, the money you get from winning the lottery, the things you collect suddenly appreciate in value, and so on.

That is to say, the income is related to the daily business activities, and the enterprise points to this to make money.

In the case of Lead, it is not related to day-to-day business activities, but it will also increase the owner's equity, but exclude the investment of capital by investors.

The focus is on irrelevance to daily business activities, such as changes in fair value, and there are some intangible assets that need to be distinguished, such as leasing is related to daily activities and income, and ** is not related to daily activities, it is non-operating income, which is a profit, which is mainly because intangible assets are not used for **.

The second is that it will lead to an increase in owner's equity, the reason why it does not lead to an increase in income is because it may not be recorded in income, the income from the disposal of intangible assets just mentioned is of course a profit, but it will not be recorded in income and will not affect profit or loss, but whether it affects income or not, it will eventually lead to changes in owner's equity.

The third is to exclude investors from investing capital, although this is also in line with the first two requirements of profits, but it does not belong to profits, just like not the money in your own pocket has increased, but put other people's money in your own pocket, sooner or later it will have to be repaid, and it is definitely not a profit.

The answer is C. "** subsidy" is a profit in accounting, and should be included in the current profit and loss when accounting treatment, and the non-operating income account should be collected and accounted for. The net income from the disposal of fixed assets is non-operating income and is a gain.

Current assets refer to the changes in the fair value of various assets, such as investment real estate, debt restructuring, non-monetary exchange, trading financial assets, etc. Among them, the gains or losses that should be included in the profit or loss for the current period are called fair value change gains and losses. It belongs to Profit.

The sale of raw materials is classified as other business income.

There is no problem with the answer on the first floor, but it is not completely clear about the relationship and difference between profit and non-operating income, which is like this:

Profit is a concept of accounting, which refers to the income outside the company's main business and daily business; Profits may be reflected in non-operating income, and may be directly included in owners' equity, such as capital reserve; For example, if your company invests in a subsidiary, and the subsidiary invests in a grandson company, and the subsidiary increases the financial assets available for investment in the subsidiary, then you will adjust the capital reserve accordingly.

Non-operating income is an accounting account;

How to understand that operating profit includes "investment income" and "fair value change income"? If you don't understand, remember it first. Investment income is formed by the trading financial assets and long-term equity investment of the enterprise, and according to the accrual principle, at the end of the month, it will be reflected in the investment income or fair value change profit or loss at fair value, so they cannot be regarded as profits.

Count as a component of the income from day-to-day operations.

The question you asked is very good, it seems that I have been thinking about it for a long time, and to learn accounting, you must first memorize the concepts, and then understand them according to the exercises. Here's my summary of the study method, I hope it will be useful to you!

Normal business activities generate income, such as your ** goods, materials, renting a house to others, providing services for others, etc., this may be something that happens to you every day and every month, that is, normal business activities.

Profits are not generated by business activities, such as fines, disposal of fixed assets, etc., which cannot occur all the time.

All non-operating income is gains, but not all gains are reflected in non-operating income As for the changes in investment income and fair value, they should be changing and happening every day, what do you say?

Yes, profit is non-operating income.