operating income refers to various incomes that are not directly related to the production and operation activities of small catering enterprises. It corresponds to the business income of the enterprise. Although it has no direct causal relationship with the business activities of the enterprise, it has a certain relationship with the enterprise. The main items of the listed person's non-operating income include fixed assets inventory surplus, net income from fixed assets liquidation, fine income, unpaid payables, additional refund of education fees, etc.

Among them, the fine receiver refers to the fine receiver of late payment fees and various forms of fines obtained by catering enterprises, after making up the economic losses caused by the other party's contract or agreement; The reimbursement of additional education fees refers to the additional education fees received by catering enterprises from relevant parties.

small catering enterprises should set up non-operating income accounts to account for the increase and decrease of non-operating income. The account belongs to the profit and loss category, and its lender registers the number of foreign income from various businesses, and the borrower registers the amount carried forward to this year's profit account at the end of the period. After the end of the period, the account should have no balance. Its subsidiary ledger should be set according to the project of non-operating income.