济南代理记账公司为您介绍三类业务收入会计核算技巧
Jinan bookkeeping agency company to introduce three kinds of business income accounting skills
对于不同的客户而言，在进行业务收入会计核算时会有疑惑的地方，今天就让济南代理记账公司为您介绍一下主营业务收入核算、其他业务收入核算和营业外收入的核算这三类不同的核算技巧。
For different customers, business income in accounting will have doubts, jinan bookkeeping agency company to introduce to you today to just advocate business wu income accounting and other business income accounting and non-operating income accounting these three different accounting skills.
一、主营业务收入核算
One, the main business income accounting
1、本科目核算企业确认的销售商品或提供劳务等主营业务的收入；2、本科目应按照主营业务的种类进行明细核算；3、主营业务收入当小企业销售商品或提供劳务实现的收入，应当按照实际收到或应收的金额，借记“银行存款”、“应收账款”等科目，按照税法规定应缴纳的增值税额，贷记“应交税费-应交增值税（销项税额）”科目，按照确认的销售商品收入，贷记“主营业务收入”。当发生销货退回（不论属于本年度还是属于以前年度的销售），按照应冲减销售商品收入的金额，贷记“银行存款”、“应收账款”等科目。涉及增值税销项税额的，还应进行相应的账务账务处理。4、月末，可将本科目的余额转入“本年利润”科目，结转后本科目应无余额。
1, this accounting enterprise confirmed by selling goods or services and so on main business income; 2, this should according to the types of main business accounting details; 3, advocate business wu income when small businesses sell goods or provide services to achieve revenue, shall, according to the actual amount received or receivable, debit "bank deposit", "receivables" and other subjects, in accordance with the provisions of the tax law shall pay value-added tax, credited "should hand in taxes - payable VAT (output tax)" subjects, according to the confirmation from selling goods, credit "advocate business wu income". When a sales return (whether belongs to the year or to the previous year's sales), according to the amount of revenue should be offset, credit "bank deposit", "receivables" and other subjects. Involving the VAT output tax, also should undertake the corresponding accounting accounting treatment. 4, and end of the month, in balance can be transferred to "profits" of the current year course, after carry forward this should not have the balance.
二、其他业务收入核算
Second, the other business income accounting
1、本科目核算企业确认的除主营业务活动以外的包括出租固定资产、出租无形资产、销售材料等实现的其他日常生产经营活动实现的收入；2、本科目应按照其他业务收入种类进行明细核算；3、其他业务收入的主要账务处理当小企业确认的其他业务收入，借记“银行存款”、“其他应收款”等科目，贷记本科目。涉及增值税销项税额的，还应进行相应的账务处理。4、月末，可将本科目余额转入“本年利润”科目，结转后本科目应无余额。
1, this accounting enterprise confirmation other than the main business activities include rents fixed assets, intangible assets, sales material implementation of other daily production and business operation activities such as implementation of income; 2, this should be carried out in accordance with the other business income categories detailed accounting. 3, other accounting treatment is the main business income of other business income is confirmed when small businesses, debit "bank deposit", "other receivables" and other subjects, and credit this account. Involving the VAT output tax, also should undertake the corresponding accounting treatment. 4, end of the month, this balance can be transferred to "profit this year" course, after carry forward this should not have the balance.
三、营业外收入的核算
Three, non-operating income accounting
1、企业的营业外收入包括：非流动资产处置净收益、政府补助、捐赠收益、盘盈收益等；2、营业外收入的会计处理时企业应通过“营业外收入”科目，核算营业外收入的取得及结转情况。该科目贷方登记企业确认的各项营业外收入，借方登记期末结转入本年利润的营业外收入。结转后该科目应无余额。该科目应按照营业外收入的项目进行明细核算。企业通过营业外收入，借记“固定资产清理”、“银行存款”、“待处理财产损溢”等科目。期末，应将“营业外收入”科目余额转入“本年利润”科目，借记“营业外收入”科目，贷记“本年利润”科目。
1, the non-operating income include: enterprise non-current assets disposal of net income, government subsidies, such as revenue, inventory surplus income; 2, the non-operating income accounting processing enterprise should through the "non-operating income" course, and carry forward calculation of non-operating income. This course credit registration enterprise confirm the non-operating income, debit to register the final knot into the non-operating income of profit this year. Carry forward after the subjects should be no balance. The course should be carried out in accordance with the project of non-operating income detail business accounting. Enterprises through the non-operating income, debit "clean up fixed assets", "bank deposit", "pending property damage of overflow" and other subjects. The final, "non-operating income" should be balance course turns "profits this year" course, borrow remember "non-operating income" course, borrow remember "this year's profits" course.
这里我们主要是介绍这几种业务收入核算方法，对于需要实际会计记账业务的企业欢迎联系济南泉清财务-最专业的济南代理记账公司，为您提供最贴心全面的服务。
Here we mainly introduce the business income of the accounting methods, for the actual accounting business enterprise welcome contact of jinan springs clear financial - the most professional bookkeeping agency company, to provide you with the most intimate full service.
济南代理记账公司：http://www.jnqqjz.com
