会计账务处理（accounting treatment）.docVIP

会计账务处理（accounting treatment） Other business income First, the account setting of other business income Other business income account is used to calculate the income of other sales or other business other than the main business income, such as material sales, purchasing agent sales, packaging rental and other income. In the other business income account, should be classified according to other types of business, such as material sales, purchasing agent consignment, packaging rental and other detailed accounts, for detailed accounting. There should be no balance at the end of this account. Two. Accounting examples of other business income [1] Dahua Company will use a batch of production of raw materials for Xingda company sold to the special invoice, specify the material price of 10000 yuan, value-added tax 1700 yuan, a total of 11700 yuan, the other bank deposits on behalf of 1200 yuan freight (freight invoice has been handed) materials have been issued, and received the Xingda company issued and accepted the commercial bill. Dahua Company should record: Notes receivable: Xingda Corporation, 12900 Credit: bank deposit 1200 Other business income -- material sales 10000 Tax payable - payable VAT (output tax) 1700 Borrowing: other receivables 1200 Loan: [example 2] Dahua company rented a factory original batch packaging, maturity can not be recovered, the number of packages 8000 yuan deposit, accounts receivable and uncollected rent of 200 yuan, value-added tax 34 yuan, deposit refund overdue packaging for 7766 yuan (8000 - 200 to 34), according to the provisions should be subject to VAT the tax of 1128 yuan (7766 x 17%). (1) forfeiture of the deposit and deduction of the receivable and unpaid rent: Other payables: Deposit - Factory 8000 Credit: other receivables - a factory 234 Non operating income 6638 Tax payable - payable VAT (output tax) 1128 Audit points CPA other income audit points: Compared to other business income and main business income, a small proportion o