Other business income refers to the inflow of economic benefits from daily activities such as selling goods, providing labor services and transferring the right to use assets, except the main business income. It is not only renting fixed assets, intangible assets and selling raw materials. For example, if you sell a certain product, selling these products is your main business, but the packages that package these products need to be sold because of business, then the business income from selling packages is other business income; Or the company has real estate for rent, so its rental income is also other business income. In short, other business income is the income other than the main business in business activities, which has the characteristics of infrequent occurrence, small amount of each business and low proportion of income.

Non-operating income refers to all kinds of income that are not directly related to the production and business activities of enterprises. Non-operating income is not generated by the cost of operating funds of enterprises, and it does not need to be paid by enterprises. In fact, it is a kind of net income, which cannot and does not need to be matched with relevant expenses. For example, the inventory surplus of fixed assets, the net income from the disposal of fixed assets, the net income from fines, and the refund of tax withholding fees received.