How to classify the income in accounting?

(1) Income is divided into income from selling goods, income from providing labor services and income from transferring the right to use assets according to the nature of daily activities of enterprises.

(2) Income is divided into main business income and other business income according to the primary and secondary business of the enterprise.

1. Main business income

The main business income of enterprises in different industries contains different contents. For example, the main business income of industrial enterprises mainly includes sales of goods, self-made semi-finished products, replacement of products and repair of products, and provision of industrial services. The main business income of commercial enterprises mainly includes the income realized by selling goods; The main business income of consulting companies mainly includes the income from providing consulting services; The main business income of the installation company mainly includes the income from providing installation services.

The main business income realized by the enterprise is accounted by the subject of "main business income", and the related costs incurred to obtain the main business income are accounted by the subject of "main business cost".

2. Other business income

Other business income of enterprises in different industries contains different contents. For example, other business income of industrial enterprises mainly includes sales of materials, rental of packaging materials, goods or fixed assets, transfer of the right to use intangible assets, equity investment (cash dividends) or debt investment (interest), and provision of non-industrial services.

Raw material sales income, packaging rental income, fixed assets rental income, intangible assets use fee income, etc. , with "other business income" account. ...

Income classification

(1) Income is divided into income from selling goods, income from providing labor services and income from transferring the right to use assets according to the nature of daily activities of enterprises.

(2) Income is divided into main business income and other business income according to the primary and secondary business of the enterprise.

1. Main business income

The main business income of enterprises in different industries contains different contents. For example, the main business income of industrial enterprises mainly includes sales of goods, self-made semi-finished products, replacement of products and repair of products, and provision of industrial services. The main business income of commercial enterprises mainly includes the income realized by selling goods; The main business income of consulting companies mainly includes the income from providing consulting services; The main business income of the installation company mainly includes the income from providing installation services.

The main business income realized by the enterprise is accounted by the subject of "main business income", and the related costs incurred to obtain the main business income are accounted by the subject of "main business cost".

2. Other business income

Other business income of enterprises in different industries contains different contents. For example, other business income of industrial enterprises mainly includes sales of materials, rental of packaging materials, goods or fixed assets, transfer of the right to use intangible assets, equity investment (cash dividends) or debt investment (interest), and provision of non-industrial services.

Raw material sales income, packaging rental income, fixed assets rental income, intangible assets use fee income, etc. The realization of the enterprise is accounted by the subject of "other business income", and the cash dividend income and interest income obtained by the enterprise from equity investment or debt investment are accounted by the subject of "investment income". Other business income accounted for by "other business income" shall be accounted for by "other business cost".