Debit: bank deposit (or accounts receivable)
Loan: income from main business
Loan: Taxes payable-VAT payable
Units that do not take training fee income as their main business shall include training fee income in the subject of "other business income".
Debit: bank deposit (or accounts receivable)
Loans: other business income
Loan: Taxes payable-VAT payable
Extended data
The subject of "main business income" is used to calculate the income generated by enterprises in their daily activities such as selling goods and providing services. Under the subject of "main business income", a subsidiary ledger should be set up according to the main business category for detailed accounting. This account should have no balance.
This indicator has different names in the accounting systems of various industries, but it is reported according to the definition of accounting systems or statements of various industries, in which agricultural enterprises refer to "main business income"; Industrial enterprises refer to "product sales revenue"; Transport enterprises refer to "main business income";
Construction enterprises refer to "project settlement income"; Wholesale and retail trading enterprises refer to "commodity sales revenue"; Real estate enterprises refer to "real estate operating income"; Other enterprises refer to "operating (operating) income".
This indicator should be filled in according to the data summarized by enterprise group members. In short, it is the main and part-time project registered in the business license of the enterprise. The main business content is the main business income, and the part-time business content is other business income.
Baidu encyclopedia-main business income