会计实务笔记09-第九章 收入费用利润（Accounting practice notes 09- chapter ninth income, expenses, profits）.docVIP

会计实务笔记09-第九章 收入费用利润（Accounting practice notes 09- chapter ninth income, expenses, profits） Accounting practice notes The ninth chapter is income, expenses and profits Main points income 1. Definition and confirmation principle of income 2, the sale of normal goods, sales and sales of special methods of recognition and measurement 3, commodity sales discount, discount, refund, on behalf of the third party handling fees 4, the normal way and special way of labor income recognition and measurement 5, the transfer of the use of assets income recognition and measurement 6 construction contract revenue recognition and measurement Cost Calculation of the expenses during the period profit 1, the composition of the total profit and profit 2. Accounting for out of business and out of business expenses. Classification of income 1, according to the nature, can be divided into: commodity sales revenue, labor income, transfer of income from the use of assets 2, according to the business of primary and secondary points: Main business income: (significant) Other business income: (small proportion), including transfer of technology, sales of materials, rental packaging revenue. 3, distinguish the relationship between income and profits (as stated in Chapter 1) Income: formed in daily activities, including commodity sales revenue, labor income, interest income, use fee income, dividend income, etc.. Income and related costs shall be reflected separately in the accounting statements. Second, the profits obtained from the incident: economic business, such as corporate donations or grants made by other assets, corporate default charge fines, fixed assets or intangible assets of net current assets, such as the change of value. Usually expressed in net terms in an accounting statement. It is not difficult to understand that non operating income does not belong to the income raise Whether the proceeds of investment are income problems: not simply across the board, should be divided into sp