How much is the account verification fee?

The account received an account verification fee from Alibaba:

Debit: bank deposit 0. 13.

Loan: non-operating income 0. 13.

Because the account verification fee received from Alibaba is not operating income, it is included in non-operating income. If the enterprise has profits, it shall pay enterprise income tax according to the regulations.

Extended data:

Western double entry bookkeeping method:

Double entry bookkeeping is an advanced bookkeeping method developed from single entry bookkeeping. It requires a comprehensive and interrelated record of economic business and its capital changes from two aspects at the same time, so as to reflect the whole picture of capital changes. According to the requirements of double-entry bookkeeping, every economic transaction must be registered in two or more accounts at the same time, with the same amount.

For example, the activity of withdrawing cash from the bank in 500 yuan adopts double entry bookkeeping, that is, both cash increase in 500 yuan and bank deposit decrease in 500 yuan must be accounted for at the same time. Chinese double-entry bookkeeping refers to the traditional double-entry bookkeeping in the history of China. For example, four-foot account and Longmen account are all relative to the western double-entry bookkeeping method.

Longmen Account: Fu Shan, a native of Yangqu, Shanxi Province in the late Ming and early Qing Dynasties, designed a simple and clear bookkeeping method for Shanxi Bank, which was suitable for private business. In order to strengthen financial management, the Song Dynasty created a "four-column table", that is, when submitting accounts, governments at all levels should prepare lists according to the "four-column table".

Four-legged account is also called "heaven and earth account", "heaven and earth account" and "sales account". It is a mature double-entry bookkeeping method in the development of modern accounting in China. Influenced by "three-foot bookkeeping" and "Longmen bookkeeping", it is the highest embodiment of bookkeeping method in China before the Republic of China.

Baidu encyclopedia-accounting