Non-operating income belongs to the category of profit and loss. At the end of the current period, the debit indicates decrease, the credit indicates increase, and there is no balance at the end of the period. In general, the common accounting entries of borrowers and lenders are as follows: When receiving non-operating income, it occurs at the lender:

Debit: bank deposit

Loan: non-operating income. When the income is carried forward at the end of the year (the end of the month), it is carried forward to the current year's profit, which occurs in the debit:

debit: non-operating income

loan: current year's profit

Non-operating income refers to the income that is not directly related to the production and operation process and should be included in the current profit. Non-operating income mainly includes: gains from exchange of non-monetary assets, gains from sale of intangible assets, gains from debt restructuring, gains and losses from enterprise merger, gains from disk, payables that cannot be paid due to creditors' reasons, government subsidies, additional refund of education fees, fines, and donations.

1 Debit and credit of non-operating income mean: accounting treatment of enterprise's transfer of fixed assets:

1) When an enterprise transfers fixed assets, it first carries forward the original value of fixed assets and accrued accumulated depreciation, debits the accounts of "fixed assets cleaning" and "accumulated depreciation" and credits the accounts of "fixed assets"; After receiving the price agreed by both parties, debit "bank deposit" and credit "fixed assets clearing"; Finally, carry forward to clear the profit and loss. If the transferred price is higher than the net book value of fixed assets, debit the account of "fixed assets clearing" and credit the account of "non-operating income".

2) when an enterprise disposes of intangible assets, it should debit the subjects such as "bank deposit" according to the actual amount received, debit the subjects such as "accumulated amortization" according to the accrued accumulated amortization, credit the subjects such as "tax payable" and "bank deposit" according to the relevant taxes and other expenses payable, credit the subjects such as "intangible assets" according to its book balance, and credit the credit difference.

3) The confirmed government subsidy gains shall be debited to such subjects as "bank deposit" and "deferred revenue" and credited to this subject.