income to do, and then carry forward the food and beverage costs.

Borrow: management expenses-business entertainment expenses

Loan: main business income

Carry-over cost

Borrow: main business cost

Loan: raw materials -****

Extended information:

Non-operating income refers to various incomes that are not directly related to production and operation. It mainly includes the following contents:

(1) inventory surplus of fixed assets

(2) net income from disposal of fixed assets

(3) non-monetary transaction income

(4) income from sale of intangible assets

(5) net fine income

(6) accounts that cannot be paid due to creditors' reasons (7) additional refund of education fees.

other business income refers to the income obtained by an enterprise from other sales and other businesses except commodity sales. It includes non-industrial labor income such as material sales, technology transfer, purchasing and consignment, fixed assets rental, packaging rental and transportation.

Non-operating expenses refer to various expenses incurred by an enterprise that are not directly related to its production and operation, such as inventory loss of fixed assets, net loss from disposal of fixed assets, loss from sale of intangible assets and debt restructuring.

Baidu encyclopedia-main business income