濟南代理記賬公司為您介紹三類業務收入會計核算技巧
Jinan bookkeeping agency company to introduce three kinds of business income accounting skills
對于不同的客戶而言，在進行業務收入會計核算時會有疑惑的地方，今天就讓濟南代理記賬公司為您介紹一下主營業務收入核算、其他業務收入核算和營業外收入的核算這三類不同的核算技巧。
For different customers, business income in accounting will have doubts, jinan bookkeeping agency company to introduce to you today to just advocate business wu income accounting and other business income accounting and non-operating income accounting these three different accounting skills.
一、主營業務收入核算
One, the main business income accounting
1、本科目核算企業確認的銷售商品或提供勞務等主營業務的收入；2、本科目應按照主營業務的種類進行明細核算；3、主營業務收入當小企業銷售商品或提供勞務實現的收入，應當按照實際收到或應收的金額，借記“銀行存款”、“應收賬款”等科目，按照稅法規定應繳納的增值稅額，貸記“應交稅費-應交增值稅（銷項稅額）”科目，按照確認的銷售商品收入，貸記“主營業務收入”。當發生銷貨退回（不論屬于本年度還是屬于以前年度的銷售），按照應沖減銷售商品收入的金額，貸記“銀行存款”、“應收賬款”等科目。涉及增值稅銷項稅額的，還應進行相應的賬務賬務處理。4、月末，可將本科目的余額轉入“本年利潤”科目，結轉后本科目應無余額。
1, this accounting enterprise confirmed by selling goods or services and so on main business income; 2, this should according to the types of main business accounting details; 3, advocate business wu income when small businesses sell goods or provide services to achieve revenue, shall, according to the actual amount received or receivable, debit "bank deposit", "receivables" and other subjects, in accordance with the provisions of the tax law shall pay value-added tax, credited "should hand in taxes - payable VAT (output tax)" subjects, according to the confirmation from selling goods, credit "advocate business wu income". When a sales return (whether belongs to the year or to the previous year's sales), according to the amount of revenue should be offset, credit "bank deposit", "receivables" and other subjects. Involving the VAT output tax, also should undertake the corresponding accounting accounting treatment. 4, and end of the month, in balance can be transferred to "profits" of the current year course, after carry forward this should not have the balance.

二、其他業務收入核算
Second, the other business income accounting
1、本科目核算企業確認的除主營業務活動以外的包括出租固定資產、出租無形資產、銷售材料等實現的其他日常生產經營活動實現的收入；2、本科目應按照其他業務收入種類進行明細核算；3、其他業務收入的主要賬務處理當小企業確認的其他業務收入，借記“銀行存款”、“其他應收款”等科目，貸記本科目。涉及增值稅銷項稅額的，還應進行相應的賬務處理。4、月末，可將本科目余額轉入“本年利潤”科目，結轉后本科目應無余額。
1, this accounting enterprise confirmation other than the main business activities include rents fixed assets, intangible assets, sales material implementation of other daily production and business operation activities such as implementation of income; 2, this should be carried out in accordance with the other business income categories detailed accounting. 3, other accounting treatment is the main business income of other business income is confirmed when small businesses, debit "bank deposit", "other receivables" and other subjects, and credit this account. Involving the VAT output tax, also should undertake the corresponding accounting treatment. 4, end of the month, this balance can be transferred to "profit this year" course, after carry forward this should not have the balance.
三、營業外收入的核算
Three, non-operating income accounting
1、企業的營業外收入包括：非流動資產處置凈收益、政府補助、捐贈收益、盤盈收益等；2、營業外收入的會計處理時企業應通過“營業外收入”科目，核算營業外收入的取得及結轉情況。該科目貸方登記企業確認的各項營業外收入，借方登記期末結轉入本年利潤的營業外收入。結轉后該科目應無余額。該科目應按照營業外收入的項目進行明細核算。企業通過營業外收入，借記“固定資產清理”、“銀行存款”、“待處理財產損溢”等科目。期末，應將“營業外收入”科目余額轉入“本年利潤”科目，借記“營業外收入”科目，貸記“本年利潤”科目。
1, the non-operating income include: enterprise non-current assets disposal of net income, government subsidies, such as revenue, inventory surplus income; 2, the non-operating income accounting processing enterprise should through the "non-operating income" course, and carry forward calculation of non-operating income. This course credit registration enterprise confirm the non-operating income, debit to register the final knot into the non-operating income of profit this year. Carry forward after the subjects should be no balance. The course should be carried out in accordance with the project of non-operating income detail business accounting. Enterprises through the non-operating income, debit "clean up fixed assets", "bank deposit", "pending property damage of overflow" and other subjects. The final, "non-operating income" should be balance course turns "profits this year" course, borrow remember "non-operating income" course, borrow remember "this year's profits" course.
這里我們主要是介紹這幾種業務收入核算方法，對于需要實際會計記賬業務的企業歡迎聯系濟南泉清財務-最專業的濟南代理記賬公司，為您提供最貼心全面的服務。

Here we mainly introduce the business income of the accounting methods, for the actual accounting business enterprise welcome contact of jinan springs clear financial - the most professional bookkeeping agency company, to provide you with the most intimate full service.

濟南代理記賬公司：http://www.chnew.cn