The accounting entries are as follows:

Debit: bank deposit

Loan: non-operating income

Non-operating income mainly includes: exchange income of non-monetary assets, income from selling intangible assets, income from debt restructuring, profit and loss of enterprise merger, accounts payable that cannot be paid due to creditors' reasons, government subsidies, additional return of education fees, fines, donations, etc.

Extended data:

Article 54 of the Enterprise Income Tax Law, which came into effect on June 65438+ 10/day, 2008, stipulates that:

Enterprise income tax shall be paid in advance monthly or quarterly.

An enterprise shall, within 15 days after the end of the month or quarter, submit a tax return for prepaid enterprise income tax to the tax authorities, regardless of profit or loss, and pay taxes in advance.

The enterprise shall, within five months after the end of the year, submit the annual enterprise income tax return to the tax authorities for final settlement and settlement of the tax refund.

When an enterprise submits an enterprise income tax return, it shall attach financial and accounting reports and other relevant materials in accordance with the regulations.

Taxpayers who have difficulty in filing within the prescribed time limit may report to the competent tax authorities for approval to extend the filing.

Baidu Encyclopedia-Non-operating income