This course accounts for the income generated by enterprises in their daily activities such as selling goods, providing services and transferring the right to use assets.

5 102 other business income

This course accounts for other sales or other business income of the enterprise except the main business income, such as material sales, procurement and consignment, packaging and rental and other income.

520 1 investment income

This course accounts for the profits and losses of enterprises' foreign investment.

5203 subsidy income

This course accounts for the subsidy income actually received by the enterprise according to the provisions (including the refunded value-added tax), or the fixed subsidy calculated according to the sales or workload and the subsidy amount stipulated by the state and given on schedule.

530 1 non-operating income

This course accounts for the income of an enterprise that is not directly related to its production and operation, including the inventory surplus of fixed assets, the net income from the disposal of fixed assets, the income from non-monetary transactions, the income from the sale of intangible assets, and the net income from fines.

540 1 main business cost

This course accounts for the actual costs incurred by an enterprise due to its daily activities such as selling goods, providing services or transferring the right to use assets.

5402 main business taxes and surcharges

This course accounts for the taxes and surcharges that enterprises should pay in their daily activities, including business tax, consumption tax, urban maintenance and construction tax, resource tax, land value-added tax and education surcharge.

5405 Other business expenses

This course accounts for the expenses incurred by the enterprise in other sales or other businesses except the main business cost, including the related costs and expenses incurred in selling materials and providing labor services, as well as related taxes and fees.

550 1 operating expenses

This course accounts for the expenses incurred by enterprises in the process of selling goods, including transportation fees, loading and unloading fees, packaging fees, insurance fees, exhibition fees, advertising fees, as well as wages and welfare expenses, expenses similar to wages, business expenses and other operating expenses of employees of sales organizations (including sales outlets and after-sales service outlets). ) specially designed for selling the goods of this enterprise. The transportation fees, loading and unloading fees, packaging fees, insurance fees, reasonable loss in transit and sorting fees before warehousing incurred by commodity circulation enterprises are also accounted for in this account.

5502 management fee

This course accounts for the management expenses incurred by the enterprise for organizing and managing the production and operation of the enterprise, including company funds (including wages, repair expenses, material consumption, amortization of low-value consumables, office expenses, travel expenses, etc.). ), trade union funds, unemployment insurance premiums, labor insurance premiums, directors' dues (including directors' allowances, conference fees, travel expenses, etc.). ) and the employment that should be borne by the enterprise. Vehicle and vessel use tax, land use tax, stamp duty, technology transfer fee, mineral resources compensation fee, amortization of intangible assets, employee education funds, research and development fees, sewage charges, inventory losses or inventory gains (excluding inventory losses that should be included in non-operating expenses). Bad debt reserve and inventory depreciation reserve.

5503 financial expenses

This course accounts for the expenses incurred by enterprises to raise funds needed for production and operation, including interest expenses (less interest income), exchange losses (less exchange gains) and related handling fees. Borrowing expenses incurred by special loans for the purchase and construction of fixed assets, which should be capitalized according to regulations before the fixed assets reach the scheduled usable state, are not included in the accounting scope of this account.

560 1 non-operating expenses

This course accounts for various expenses incurred by enterprises that are not directly related to production and operation, such as inventory loss of fixed assets, net loss from disposal of fixed assets, loss from sale of intangible assets, loss from debt restructuring, provision for impairment of fixed assets, provision for impairment of intangible assets, provision for impairment of construction in progress, fine expenses, donation expenses, extraordinary losses, etc.

570 1 income tax

This course accounts for the income tax deducted by the enterprise from the current profit and loss according to the regulations.

Annual profit and loss adjustment before 580 1

This course accounts for the events that occurred this year and adjusts the profit and loss of previous years. Matters that need to be adjusted between the annual balance sheet date and the approval date of the financial accounting report, as well as the adjustment of major accounting errors in previous years that occurred this year, are also accounted for in this account.