Debit: bank deposit (cash on hand)

Loan: main business income (or other business income)

2. If the invoice is not issued, it will be included in the accounts received in advance, and then transferred to the income after the invoice is issued:

Debit: bank deposit (cash on hand)

Loan: Advance payment-Mary Kay Company

Debit: accounts received in advance-Mary Kay Company

Loan: main business income (or other business income)

1, accounting treatment of service fees charged by software enterprises:

Debit: bank deposit

Loan: income from main business

Taxes payable-VAT payable-output tax

2. Software enterprises refer to computer software development and production, system integration, application services and other corresponding technical services as their business and main business income.

An enterprise that owns more than one software product developed by the enterprise or intellectual property rights of the enterprise, or an enterprise that provides technical services such as computer information system integration recognized by the qualification grade.

3, the main business income refers to the basic income generated by the enterprise's regular and main business, such as manufacturing and selling products, semi-finished products and providing industrial services;

Income from commodity sales by commodity circulation enterprises; Ticket income, tourist income, catering income of tourism service industry, etc. The main business income occurs at the lender's place, and should be transferred from the borrower to the profit credit of this year at the end of each month. After the carry-over, the main business income has no balance at the end of the month, and there is no loan difference.

Fill in the cumulative amount of the current fiscal year in the cumulative column. The specific situation can be treated in a specific way. The main business income can record the amount of this month or set the cumulative amount column.

1. This account accounts for sales or other business income other than the main business income of the enterprise, such as material sales, purchasing and consignment, packaging and rental and other income.

Realization principle of other business income is the same as realization principle of main business income.

Two, enterprises selling raw materials, according to the sales price and value-added tax receivable, debit "bank deposits", "accounts receivable" and other subjects, according to the realized operating income;

At the end of each month, according to the actual cost of selling raw materials, debit "other business expenses" and credit "raw materials". Enterprises that use planned cost accounting for raw materials should also share the difference in material costs.

After receiving the rental of the rental package, debit the subjects of "cash" and "bank deposit" according to the value-added tax amount indicated on the special invoice, and credit the subject of "tax payable-value-added tax payable (output tax)";

For the margin confiscated from overdue packaging, the difference after deducting the value-added tax payable shall be debited to the subject of "Other Payables" and credited to this subject.

Enterprises take the way of collecting commission fees to sell goods on a commission basis, and the commission income obtained shall be debited to the subject of "Accounts Payable-Entrusted Consignment Unit" and credited to this subject.