1, including different ranges.

Loans from the company include: salaries of administrative technicians, personnel who purchase, keep and drive various machinery and vehicles, stevedores before materials arrive at the on-site warehouse, full-time trade union personnel, medical personnel and other personnel paid by construction management fees or non-operating expenses.

Trade financing includes: income obtained by individuals from designing, decorating, installing, drawing and testing, testing, medical treatment, law, accounting, consulting, giving lectures, news, broadcasting, translation, auditing, painting and calligraphy, sculpture, film and television videos, performances, advertisements, exhibitions, technical services, introduction services, brokerage services and other services.

2, the calculation method is different

The corporate loan calculation formula is:

Net operating income = operating income-operating expenses-depreciation of productive fixed assets-product tax+

Net rental income, net rental income of other assets and net rental income of converted self-owned housing, etc. The net income of property does not include the premium income from the transfer of ownership of assets.

The calculation formula of transfer net income is: transfer net income = transfer income-transfer expenditure.

The calculation formula of trade financing is: the actual growth rate of per capita disposable income = (per capita disposable income in the reporting period/per capita disposable income in the base period)/consumer price index-100%.

3. Different functions

Enterprise loans reflect the average income level of rural residents in a country or region, while trade financing reflects people's living standards.

4. Different treatment methods

According to the marketing strategy, corporate loans should be calculated annually and paid in advance on a monthly or quarterly basis. At the end of each month, the enterprise shall transfer the month-end balance of the cost and tax subjects to the debit of the "profit this year" subject and the balance of the income subjects to the credit of the "profit this year" subject.

Then calculate the difference between the debit and credit amounts of the current "salary" account.

The primary purpose of trade financing should be to confirm and measure the influence of the differences between accounting and tax law on the inflow or outflow of future economic interests of enterprises, and put the income tax accounting of enterprise assets and liabilities in the first place. From the perspective of income and expenses, the liability method of income statement thinks that the direct recognition of income and expenses related to transactions or events should be considered first.

Measure the income of an enterprise from the direct ratio of income to expenses.

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