濟(jì)南代理記賬公司為您介紹三類業(yè)務(wù)收入會(huì)計(jì)核算技巧
Jinan bookkeeping agency company to introduce three kinds of business income accounting skills
對(duì)于不同的客戶而言，在進(jìn)行業(yè)務(wù)收入會(huì)計(jì)核算時(shí)會(huì)有疑惑的地方，今天就讓濟(jì)南代理記賬公司為您介紹一下主營(yíng)業(yè)務(wù)收入核算、其他業(yè)務(wù)收入核算和營(yíng)業(yè)外收入的核算這三類不同的核算技巧。
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、主營(yíng)業(yè)務(wù)收入核算
One, the main business income accounting
1、本科目核算企業(yè)確認(rèn)的銷售商品或提供勞務(wù)等主營(yíng)業(yè)務(wù)的收入；2、本科目應(yīng)按照主營(yíng)業(yè)務(wù)的種類進(jìn)行明細(xì)核算；3、主營(yíng)業(yè)務(wù)收入當(dāng)小企業(yè)銷售商品或提供勞務(wù)實(shí)現(xiàn)的收入，應(yīng)當(dāng)按照實(shí)際收到或應(yīng)收的金額，借記“銀行存款”、“應(yīng)收賬款”等科目，按照稅法規(guī)定應(yīng)繳納的增值稅額，貸記“應(yīng)交稅費(fèi)-應(yīng)交增值稅（銷項(xiàng)稅額）”科目，按照確認(rèn)的銷售商品收入，貸記“主營(yíng)業(yè)務(wù)收入”。當(dāng)發(fā)生銷貨退回（不論屬于本年度還是屬于以前年度的銷售），按照應(yīng)沖減銷售商品收入的金額，貸記“銀行存款”、“應(yīng)收賬款”等科目。涉及增值稅銷項(xiàng)稅額的，還應(yīng)進(jìn)行相應(yīng)的賬務(wù)賬務(wù)處理。4、月末，可將本科目的余額轉(zhuǎn)入“本年利潤(rùn)”科目，結(jié)轉(zhuǎn)后本科目應(yīng)無(wú)余額。
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、其他業(yè)務(wù)收入核算
Second, the other business income accounting
1、本科目核算企業(yè)確認(rèn)的除主營(yíng)業(yè)務(wù)活動(dòng)以外的包括出租固定資產(chǎn)、出租無(wú)形資產(chǎn)、銷售材料等實(shí)現(xiàn)的其他日常生產(chǎn)經(jīng)營(yíng)活動(dòng)實(shí)現(xiàn)的收入；2、本科目應(yīng)按照其他業(yè)務(wù)收入種類進(jìn)行明細(xì)核算；3、其他業(yè)務(wù)收入的主要賬務(wù)處理當(dāng)小企業(yè)確認(rèn)的其他業(yè)務(wù)收入，借記“銀行存款”、“其他應(yīng)收款”等科目，貸記本科目。涉及增值稅銷項(xiàng)稅額的，還應(yīng)進(jìn)行相應(yīng)的賬務(wù)處理。4、月末，可將本科目余額轉(zhuǎn)入“本年利潤(rùn)”科目，結(jié)轉(zhuǎn)后本科目應(yīng)無(wú)余額。
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、營(yíng)業(yè)外收入的核算
Three, non-operating income accounting
1、企業(yè)的營(yíng)業(yè)外收入包括：非流動(dòng)資產(chǎn)處置凈收益、政府補(bǔ)助、捐贈(zèng)收益、盤盈收益等；2、營(yíng)業(yè)外收入的會(huì)計(jì)處理時(shí)企業(yè)應(yīng)通過(guò)“營(yíng)業(yè)外收入”科目，核算營(yíng)業(yè)外收入的取得及結(jié)轉(zhuǎn)情況。該科目貸方登記企業(yè)確認(rèn)的各項(xiàng)營(yíng)業(yè)外收入，借方登記期末結(jié)轉(zhuǎn)入本年利潤(rùn)的營(yíng)業(yè)外收入。結(jié)轉(zhuǎn)后該科目應(yīng)無(wú)余額。該科目應(yīng)按照營(yíng)業(yè)外收入的項(xiàng)目進(jìn)行明細(xì)核算。企業(yè)通過(guò)營(yíng)業(yè)外收入，借記“固定資產(chǎn)清理”、“銀行存款”、“待處理財(cái)產(chǎn)損溢”等科目。期末，應(yīng)將“營(yíng)業(yè)外收入”科目余額轉(zhuǎn)入“本年利潤(rùn)”科目，借記“營(yíng)業(yè)外收入”科目，貸記“本年利潤(rùn)”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.
這里我們主要是介紹這幾種業(yè)務(wù)收入核算方法，對(duì)于需要實(shí)際會(huì)計(jì)記賬業(yè)務(wù)的企業(yè)歡迎聯(lián)系濟(jì)南泉清財(cái)務(wù)-最專業(yè)的濟(jì)南代理記賬公司，為您提供最貼心全面的服務(wù)。

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.

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