1. Profit and loss of business combination. The merger consideration is less than the difference between the fair value of identifiable net assets.
2. Make a profit. Refers to the amount of remaining assets in assets such as cash on hand, which is included in non-operating income after approval. Among them, there is a surplus of fixed assets.
Refers to the estimated original value of off-balance-sheet fixed assets found by enterprises in property inspection minus the estimated depreciation. In the current new standard, it is included in the subject of "profit and loss adjustment in previous years".
3. Accounts payable that are really unable to be paid due to the creditor's reasons. Mainly refers to the accounts payable that cannot be paid due to the change of registration or cancellation of the creditor's rights unit.
4. Government subsidies. Refers to the profits of monetary assets or non-monetary assets obtained by enterprises from the government free of charge.
5. Additional refund of education expenses. Refers to the school subsidy fee returned to the enterprise by the education department after paying the additional education fee.
6. Fine income. Refers to the fine paid by the other party to the enterprise for violating the relevant administrative regulations of the state, excluding the penalty interest of the bank.
In order to reflect and supervise the non-operating income of enterprises, enterprises should set up the subject of "non-operating income".
This account accounts for the amount of non-operating income of the enterprise registered by the lender, and the amount transferred by the borrower to the "profit of this year" account at the end of the registration period. After the carry-over, there is no balance at the end of this account.
When transferring fixed assets, enterprises should first carry forward the original value and accumulated depreciation of fixed assets, debit the subjects of "liquidation of fixed assets" and "accumulated depreciation" and credit the subjects of "fixed assets";
When receiving the agreed price, debit "bank deposit" and credit "fixed assets liquidation";
Finally, carry forward liquidation gains and losses. If the transfer-out price is higher than the book value of fixed assets, the account of "liquidation of fixed assets" shall be debited and the account of "non-operating income" shall be credited.
Operating income is not directly related to the production and operation process, and should be included in the current profit income.
It is an integral part of enterprise's financial performance.
Operating income is included in the "profit" or "profit and loss" account.
In the "profit statement" of an enterprise, non-operating income should be listed separately.
The funds belonging to the non-operating income of the enterprise shall be recorded in a timely manner, and shall not be recorded as household goods or other expenses that do not conform to the system.
The accounting of non-operating income of enterprises is carried out under the subject of "non-operating income", and detailed subjects can also be set under this subject according to various incomes.