What are the original documents to confirm the income requirements of the main business? The delivery note is included, isn't it? Thank you for the invoice for our company.
How to account for the daily main business income of gas station accountants without original vouchers? Make your own receipt, and you can earn money without a ticket.
Is the construction contract income the main business income? Look at the business scope of the enterprise's industrial and commercial business license and what the actual business items are. If the income obtained by the enterprise is consistent with the contents of the industrial and commercial business license or the actual business items (generally speaking, the items account for 60%-80% of the total income of the enterprise), it is the main business income, otherwise it is other business income.
The main business income includes those things 1. Interest income. Refers to the interest charged by commercial banks for issuing various loans to enterprises, units and individuals at the prescribed interest rate and the discount interest income of discount business. Interest income of financial institutions is not included, which is also for corresponding cost items.
2. Interest income of financial institutions. Refers to the interest income and spread subsidy income generated by interbank or capital transactions with the central bank and peers.
3. Rental income. Refers to the rental income that commercial banks, as property owners (lessors), rent to users in the process of leasing business and collect from lessees in accordance with the provisions of contracts and agreements.
4. Real estate development income. It is the income obtained by commercial banks engaged in real estate development business.
5. Consulting income. Due to the development of socialist market economy, the change of internal operating mechanism of banks, information as. Invisible wealth. It plays an increasingly important role in economic activities. Commercial banks provide information to social enterprises, institutions and collective individuals through the induction and analysis of capital movements and related materials, and charge a certain fee (as paid * * *) to form consulting income of commercial banks.
6. Guaranteed income. In order to make enterprise settlement go smoothly, the income obtained by commercial banks in the process of providing credit guarantees for various enterprises by using their own reputation is called guarantee income.
7. Income from foreign exchange transactions. It refers to the income obtained by commercial banks in the process of engaging in foreign exchange transactions (including spot transactions and forward transactions) due to the differences in interest rates and exchange rates between different maturities, currencies and countries.
8. Income from buying and selling gold and silver. Income obtained by commercial banks from engaging in gold and silver trading in accordance with relevant state policies and regulations.
9. Fee income. Refers to the beneficiaries obtained by commercial banks in the process of handling settlement business, agency financing, entrusted collection, and agency issuance of treasury bonds, stocks and various bonds.
10. Trust income. Refers to the trust income obtained by a commercial bank as a trustee in the process of accepting the entrustment, keeping, managing or handling the entrusted property.
1 1. Securities trading income. Refers to the income obtained by commercial banks from selling unexpired investment securities.
12. Trust income. Refers to the income obtained by commercial banks in keeping various assets on behalf of other enterprises or individuals.
13. Other income. Other income that does not belong to the above contents, but is included in the operating income.
English translation of consulting turnover and main business income seems to be enough.
Main business income is main business income.
Borrow: Cash loan: what vouchers are used for paid-in capital or main business income, what documents are attached to the vouchers, and a few accounting vouchers are enough.
Borrow: cash
Loan: paid-in capital or income from main business.
Pay now
Vouchers are accompanied by bills and resolutions.
Debit: management fees or other receivables: cash on hand.
ready payment
The voucher is accompanied by expense reimbursement form, invoice and (loan receipt).
Deposit RMB 654.38 million invested by XXX into the bank, and the credit of accounting entry is paid-in capital.
Can the accounting voucher do this after receiving the remittance? Debit: bank deposit loan: if the income from the main business has been invoiced, the above accounting entries are correct, but if the value-added tax is involved, the value-added tax entry should be added.
Debit: bank deposit XXX
Loan: income from main business XXX
Taxes payable-VAT payable-output tax XXX
If the ticket has not been opened, the money received should be regarded as an advance payment.
Debit: bank deposit XXX
Credit: advance accounts (or accounts receivable) XXX
How to define the main business income of the construction unit? The main business income refers to the project settlement income. After receiving the project payment from the owner, the construction industry must calculate the income according to the progress of the project. The problem is how to declare the uncollected income at the time of settlement. There is a certain operating space (income is confirmed after the final accounts of the project according to regulations, but the income is taxed first if it is not received).
The main business cost refers to the relevant direct costs incurred for the performance of the contract, including materials, labor, construction machinery and other direct costs.
When you say "pay taxes first, then invoice and collect money", that tax is levied on the main income, which is not directly related to the calculation and confirmation of the project cost, but enters the tax and additional items.
How to calculate the proportion of main business income to total income? Calculation method:
Proportion of main business income to total income = main business income/(main business income+other business income)
The operating income of the banking industry is very different from that of other industries. In the first half of 20 10, the operating income of Bank of Ningbo was RMB 269,666, 10,000, including net interest income, net commission income, investment income and exchange income, of which net interest income was RMB 2,373,953,000, which was RMB 3,865,965,438+07,000. This situation is quite special for the banking industry. The operating income of the banking industry is not real income, but net income after deducting costs.
There is such a formula in the income statement:
Operating profit = main business income+other business income-main business cost-other business cost-business tax and surcharges-operating expenses-sales expenses-financial expenses+investment income-asset impairment loss.
According to the above formula, it is not difficult to see the right side of the equation: main business income+other business income+investment income = main business cost+other business cost+business tax and surcharge+operating expenses+sales expenses+financial expenses+asset impairment loss.