other operating income is the cardinal business revenue than all the via the sales of merchandise and services revenue and transferring the assets to use in everyday activities such as the right to manner the inflow of economic benefits. Materials and packaging substances, such as sales, migrate of intangible assets, firm assets, lease, rental packaging, transportation, sales revenues and other garbage substances. Other operating income in appending to the cardinal business of enterprises engaged in business activities other than the income won, with rare, generally small amount of every business, accounting for the proportion of low income and other characteristics.
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English: Other operating income Other operating income to resolve the common accounting Cuobi 1. Other operating income accounted for at first time or delayed 4. Other operating income accounting treatment of business income of non-standard accounting other one, other operating income account set up two other instances of extra accounts accounting business to pay less income tax on labor income associated to the transfer of the review of the packaging deposit checks in English : Other operating income (Other Business Revenue / other) other operating income to make sure the one, the subject accounting business in addition to the main business income other than sales or other revenues, such as material sales, purchasing consignment, packaging, rental and other income. Other revenue realization conviction and the principle of main business revenue to achieve the same. Second, enterprisesother operating income
manufacture sales of raw materials, according to cost and value-added tax receivables, debit recorded the subjects, along to the receipt amount of VAT, honor subject, and credited the Planned spend of companies use raw materials, merely also sharing material price difference. Receive rental packaging hire debit entry tax), Way companies charge a fare to take the consignment of goods to obtain fare income, debit Third, the subject should be the other business types, such as Fourth, the end of the period, the poise should be transferred to undergraduate purpose Other operating income Other operating income Cuobi general accounting accounting Cuobi emulating Ji kinds: 1. Other operating income accounted for above all time or delayed (1) Other operating income intoaccounts forward of period. Some companies are often in the end alternatively the end, profit targets as the completion, to cover up losses, while the next month or next annual should be recorded in the income comprised in the new phase. (2) at the time delayed. Some enterprises have not recorded a long time to achieve the income (principally money income), so that one month will result in disloyal profits; the additional hand, are presumable to occasion private misappropriation, embezzlement alternatively the formation of 2. Other operating income recorded amount is not correct, omission, inflated, jeer conceal additional operating income (1) multi-column or false statement of fixed assets, rent, rental, and other packaging business income, to fulfill the inflated profits. (2) measure or less, excluding other operating income (particularly some non-recurring income is commerce), so for to achieve conceal profits, furniture chart 3. Other operating income listed in the content, range does not encounter the requirement namely the companies listed in other business income, must strictly comply with the regime. But some small business tariff payments in order to achieve the intention of the production (commodity) sales are comprised in other business income. 4. Other operating income accounting treatment of non-standard purchasing assignment
other operating income figure
specifically include the following four cases: (1) Other operating income achieved, the (2) other operating income to achieve, and credited to Direct write-off (3) Other operating income achieved, there will only remember the (4) are products or goods sales or operating income, return aboard investment income mistakenly classified as other operating income. If a company will knob the net fixed assets 36 000 yuan to do the retinue accounting treatment: By: Disposal of fixed assets 36 000 Credit: 36 000 Other operating income performance in the upon issues should be included as net operating income, and The enterprise has made a account of other business income, if paid on the sales tax revenue, has resulted in a digit of tax cases. Other operating income accounting one, other operating income account settings income. In the The list balance should be no end. Second, other operating income accounting instance [Example 1] UOB team of companies producing the raw materials used to sell Xingda company,8774.org, invoice price of 10,000 yuan out materials, VAT 1700 yuan, a aggregate of 11,700 yuan, freight payments on behalf of dissimilar bank deposits 1 200 dollars (shipping invoice handed) materials have been issued, the company also received Xingda out and approval of advertisement bills. Overseas companies should record: By: Notes receivable ─ ─ Xingda Company 12900 Credit: bank deposits 1 200 Other operating income 10,000 sales materials ─ ─ ─ ─ VAT payable (output tax) 1700 [case 2] Dahua Company leased a plant original packaging group, maturity can not be retrieved, the batch packaging deposit 8000 greenbacks, the rent due but have not received $ 200 VAT $ 34 overdue return of packaging deposit of 7766 yuan (8000-200-34), required to be subject to VAT 1 128 yuan (7766 × 17%). (1) forfeiture of deposit to offset the rent due but not received, note: By: Other payables ─ ─ ─ ─ A margin deposit facility 8000 Credit: Other accounts receivable ─ ─ A facility other operating income 6 638 234 ─ ─ VAT payable (output tax) 1128 Certified Public Accountant the proportion of small business income, or in a secondary situation, but if fraud occurs, often a direct clash on revenue. Examination should disburse consideration to the following appearances of verification Ji: accessory accounts one business creation and sales of retarded products, by-products, waste products and offal waste revenue is not recorded, the formation of extra accounts. In cases of waste, scrap, by-product sales income of other business places. If not accounted for, would average a total value-added output tax, pay less income tax. In this regard, check the inspectors in the making must first understand the characteristics of main will produce by-products, etc.; waste generated in making waste, spare waste is first to the raw materials. If the inspection found no record on the account may be generated along extra than expected, with product revenue credited to the extra accounts, inspectors should query their whereabouts, identify the problem. Pay less narrated 2 turnover tax, confusing other operating income and operating income limits, this should be credited to other operating income items credited to operating income, to pay less narrated to turnover tax. Sales of raw materials such as corporate income, this should be credited to other operating income, if credited to operating income, the amount will be less provision for value-added output. This should be checked by a malfunction of operating income that leads through the account access to accounting documents, the original documents to be reviewed. Review of three of the fatigue income, labor income of the reiterate. In cases such as non-independent accounting of the transport sector of transport income, purchasing consignment, fixed assets, lease, rental income etc packaging business income accounts belonging to other districts. As often happens these deeds are not deeds of business, companies often make use of their fraud. Check if the place should pay care to corporate income is not recorded, record of revenue or less revenue account current account problems that have been recorded in other operating income of fatigue income, business services provided by analyzing the importance of amount and to reserve account of the labor income are invariable with to analyze whether there is a small record revenue. Of the secluded income of action, should first reiterate the contract, approximately payments for services rendered models of the timing and amount,8996.org, and then see the other income and a breakdown of whether the revenue records; if no records, check bank deposit or cash magazine, according to the periodical described the amount business appointment, document number, nail the accounting documents, and beyond reiterate of the original certificate, to validate whether the enterprise will be transferred to current accounts to dodge income tax and turnover tax issues. Inspection of the packaging deposit 4 checks for deposit on packaging. Tax statute, on overdue resumption of packaging and received no reimburse of the deposit extra than 1 year should be incorporated into the sales of taxable goods, according to Zhao taxable cargo turnover tax and other tax is collected. This should be a breakdown of payments by other credit occurred with borrowing contracts, lending time to understand the packaging, you can also check whether the breath of the packaging tin not sweep deposit not included in other operating income and other payments linked to position. Open Category: Pok-based accounting to improve my
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