Accounting entries of non-operating income
Debit: bank deposit
Loan: non-operating income
When the income is carried forward at the end of the year (month)
Debit: non-operating income
Loan: profit this year
What is non-operating income?
Non-operating income refers to the profits that an enterprise has no direct relationship with its daily activities. Non-operating income specifically includes non-current assets damage and scrap income, disk profit, donation profit, fine income and other income.
What is a bank deposit?
Bank deposit is the money stored in the bank and an integral part of monetary funds. According to the provisions of China's cash management system, every enterprise must open a deposit account with the People's Bank of China or a specialized bank for deposit, withdrawal and transfer settlement. Except for a small amount of cash within the prescribed limit, the monetary funds of the enterprise must be deposited in the bank. The bank deposits of the enterprise mainly include settlement account deposits, letter of credit deposits, and foreign deposits. The cashier is responsible for the receipt and payment of bank deposits. For each bank deposit income and expenditure business, accounting vouchers must be prepared according to the audited original vouchers.
What is the profit this year?
This year's profit refers to the net profit (or net loss) of an enterprise in a certain accounting year, which belongs to the owner's equity category. It is calculated and determined by the content of enterprise profits, and it is a dynamic index formed by the gradual accumulation of enterprises from calendar year 1 month to1February. This year's profit is a summary account. The income realized by the lender-registered enterprise in the current period, including main business income, other business income, investment income, subsidy income, non-operating income, etc.; The expenses and expenses incurred by the borrower in the current period include the main business cost, management cost, financial expenses, investment income (net loss), non-operating expenses, income tax, etc.