The profit sources of enterprises include ().

The profit sources of an enterprise include main business income, other business income, investment income and non-operating income and expenditure.

1, income from main business.

Main business income refers to the income generated by the regular and main business of an enterprise. Such as the sales of products and semi-finished products and the income from providing industrial services; Income from commodity sales by commodity circulation enterprises; Ticket income, tourist income, catering income of tourism service industry, etc.

The main business income accounts for a large proportion of enterprise income, which has a decisive impact on the economic benefits of enterprises. The main business income of industrial enterprises mainly includes sales of goods, self-made semi-finished products, substitute products, repair products, provision of industrial services and other income; The main business income of commercial enterprises before Zuzi mainly includes the income realized by selling goods.

The main business income of consulting companies mainly includes the collection and income from providing consulting services; The main business income of the installation company mainly includes the income from providing installation services.

2. Other business income.

Other business income refers to the inflow of economic benefits formed by daily activities such as selling goods, providing labor services and transferring the right to use assets other than the main business income of an enterprise. Such as selling materials, materials and packaging, transferring intangible assets, renting fixed assets and packaging, transporting and selling waste materials.

Other business income is the income obtained by enterprises engaged in other business activities except their main business, which has the characteristics of low frequency, small amount of various businesses and low proportion of income.

3. Investment income.

Investment income refers to the income obtained by enterprises or individuals from foreign investment, including dividend income, bond interest income and profits shared with other units. Its calculation formula is investment income = foreign investment income, dividend and bond interest-investment loss.

The investment income shall be accounted for in detail according to the investment project, and its accounting contents mainly include the investment income or investment loss confirmed by the enterprise according to the long-term equity investment criteria, the disposal of trading financial assets by the enterprise, the trading financial liabilities, the gains and losses realized by the financial assets available for sale, and the bid-ask spread income obtained by the securities company.

4. Non-operating expenses.

Non-operating expenses refer to losses that are not directly related to daily activities. Non-operating expenses mainly include: disposal loss of non-current assets, debt restructuring loss, public welfare donation expenditure, extraordinary loss, inventory loss and so on. Loss from disposal of non-current assets includes loss from disposal of fixed assets and loss from sale of intangible assets.

The loss from the disposal of fixed assets refers to the price obtained from the sale of fixed assets or the material value and income of scrapped fixed assets. Not enough to offset the book value of fixed assets, clean-up costs and net losses after disposal of related taxes; The loss from the sale of intangible assets refers to the price obtained by an enterprise from the sale of intangible assets.