Sources of profit of an enterprise include income from main business, other business income, investment income, non-operating income and expenditure.

1. Income from main business.

Main business income refers to the recurring, the main business income generated. Such as the manufacturing industry, the sale of products, semi-finished products and the provision of industrial labor operations income; commodity distribution enterprises of the sale of goods income; tourism services, ticket income, customer income, catering income and so on.

The main business income in the enterprise income accounted for a large proportion, it has a significant impact on the economic efficiency of enterprises. The main business income of industrial enterprises mainly includes the income realized from the sale of commodities, self-made semi-finished products, substitute products, substitute repair products, and the provision of industrial labor services, etc.; the main business income of pre-clanzai commercial enterprises mainly includes the income realized from the sale of commodities.

The main business income of a consulting company mainly includes the income realized from the provision of consulting services; the main business income of an installation company mainly includes the income realized from the provision of installation services.

2. Other business income.

Other business income refers to the enterprise's main business income other than all through the sale of goods, the provision of labor income and the transfer of the right to use assets and other day-to-day activities of the inflow of economic benefits. Such as materials and supplies and packaging sales, intangible asset transfers, fixed asset leasing packaging rental, transportation, scrap material sales income.

Other business income is the enterprise engaged in other business activities other than the main business income, with infrequent occurrence, the amount of each business is generally small, accounting for a lower proportion of income and other characteristics.

3, investment income.

Investment income, is an enterprise or individual income from foreign investment, including foreign investment in enterprises to obtain dividend income, bond interest income, as well as joint ventures with other units of profit, etc., which is calculated as investment income = foreign investment in profits, dividends and bond interest and other income - investment losses.

Investment income should be accounted for in detail according to the investment project, and its accounting content mainly includes investment income or investment loss recognized by the enterprise according to the long-term equity investment guidelines, the enterprise disposal of trading financial assets, trading financial liabilities, available-for-sale financial assets to achieve the gain or loss of securities company self-managed securities made by the bid-ask spread income.

4, non-operating expenses.

Non-operating expenditures refers to the loss of the enterprise with no direct relationship with the day-to-day activities. Non-operating expenses mainly include: loss on disposal of non-current assets, debt restructuring losses, public welfare donations, extraordinary losses, losses, etc.. Loss on disposal of non-current assets includes loss on disposal of fixed assets and loss on sale of intangible assets.

Loss on disposal of fixed assets refers to the price obtained from the sale of fixed assets or scrapped fixed assets, such as the value of the material and realization of income. Insufficient to offset the book value of disposed fixed assets, cleaning costs, disposal-related taxes and fees after the net loss; intangible assets sale loss, refers to the price obtained by the enterprise sale of intangible assets.