Should the bonus income received by the enterprise be included in the non operating income? Or do yo

The bonuses received by the enterprise should be included in the non-operating income, and cannot be included in the offsetting of administrative expenses. Because accounting is a two-line accounting of income and expenditure, the cash flow received must not be spent.

Non-operating income refers to various gains that are not directly related to the daily business activities of an enterprise. 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 mainly includes: profit and loss from business combination, profit from inventory, payables that cannot be paid due to creditors' reasons, subsidies, additional refunds of education fees, penalty income, donation gains, etc.

1 Business combination gains and losses. The difference between the consideration for the merger and the fair value of the net assets obtained.

2 sets are profitable. It refers to the amount of assets that are included in the non-operating income after the approval of the inventory of cash and other assets of the enterprise. Among them, the fixed assets are in surplus.

It refers to the estimated original value of off-the-books fixed assets found in the property inventory minus the estimated depreciation. The current new standard includes an "prior year profit and loss adjustment" account.

3 Amounts due due to creditors who are genuinely unable to pay. It mainly refers to the payables that cannot be paid due to the change of registration or cancellation of the creditor unit.

4 **Subsidies. It refers to the profit formed by the enterprise from the acquisition of monetary assets or non-monetary assets free of charge.

5 Additional rebate of education fees. It refers to the subsidy fee for the school run by the education department to the enterprise after paying the education fee surcharge.

6 Penalty income. It refers to the fine paid to the enterprise by the other party in violation of the relevant national administrative laws and regulations, excluding the penalty interest of the bank.

In order to reflect and supervise the non-operating income of the enterprise in general, the enterprise should set up a "non-operating income" account. The amount of non-operating income incurred by the enterprise registered on the credit side of the account, and the amount transferred to the "profit of the year" account at the end of the period of the debit registration period, has no balance at the end of the account after being carried forward.

This depends on what kind of bonus income the bonus income is, if it has nothing to do with the business nature of the enterprise, then it should be included in the non-operating income. If it is related to the main business of the enterprise, then the management expenses can be deducted.

The bonus income received by the enterprise should be included in the non-operating income and should not be offset against the management expenses.

Bonus is income that has nothing to do with daily operation and management, and bonus is not monthly or yearly, with a lot of chance, not through management can be obtained.

If the main business includes the output of some products, it should actually be recorded in other income, and if it is not related to the output of products, it can be entered into non-operating income.

The bonus income is included in the non-operating income, and the non-operating income is calculated and paid enterprise income tax.

Borrow: Bank deposit.

Credit: Non-operating income.

1. As mentioned in the question, it should be analyzed and judged according to the nature of the bonus.

2. Under normal circumstances, if the bonus is in the nature of off-price expenses, then the operating income should be recognized.

and VAT is payable; If the nature of the bonus is not related to the operation of the business, it will be considered as non-operating income.

Subjects; As for the offsetting of management costs.

The bonus received by the enterprise is an accidental income, and an abnormal income is a profit, which is included in the non-operating income. Instead of a write-off fee!

Whether it meets the conditions of **subsidy, if so, **subsidy.

Debit: Bank Deposits Other Receivables.

Credit: Other income.

You didn't say this question very specifically, you can take a look at the accounting standard of **subsidy. You can't listen to what people say, you have to learn to check the relevant documents to support it. If you don't know where you want to be specific, I'll explain it to you and find you relevant documents to support it.

Accrual: Borrow: Administrative Expenses - Employee Remuneration.

Credit: Employee Compensation Payable - Wages and Bonuses.

Distribution: Borrow: Employee Remuneration Payable - Wages and Bonuses.

Credit: Bank Deposit Cash.

For example: when accruing:

Borrow: production costs, manufacturing expenses, operating expenses, management expenses, etc.

Credit: Employee Compensation Payable - Bonus.

When disbursed: Borrow: Employee remuneration payable - bonus.

Credit: bank deposit or cash.

Accrual: Borrow: Administrative Expenses - Employee Remuneration.

Credit: Employee Compensation Payable - Wages and Bonuses.

Distribution: Borrow: Employee Remuneration Payable - Wages and Bonuses.

Credit: Bank Deposit Cash.

For example: when accruing:

Borrow: Production Costs, Manufacturing Expenses, Operating Expenses, Management Expenses, etc.: Employee Remuneration Payable - Bonuses.

When disbursed: Borrow: Employee remuneration payable - bonus.

Credit: bank deposit or cash.