主营业务收入、其他业务收入和营业外收入的区别

<section><section><section><section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 14, 79);"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">主营业务收入 / 其他业务收入 / 营业外收入</strong></span></section><section><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 14, 79);"><img title="金属质感分割线" class="" src="https://mmbiz.qpic.cn/mmbiz_jpg/9eSdfT6ZSbgg6Wz2YnZWKk4hIQsfZ3r9ZeQ2jATMjqkqSFMVeibRmXv97rbCImWrIQNMT3U1KuC2EDE0ZYXH9JQ/640?wx_fmt=jpeg&tp=webp&wxfrom=5&wx_lazy=1&wx_co=1" alt="图片"/></span></strong></section></section></section></section></section><p><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);">主营业务收入就是做正事的收入，</span></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);"><br/></span></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);">其他业务收入就是搞副业的收入，</span></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);"><br/></span></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);">营业外收入就是“天上掉馅饼”的收入。<br/></span></section><section><br/></section><section><section><section><section><section><section><section><section><section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 14, 79);"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">02</strong></span></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 14, 79);"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">权责发生制 / 收付实现制</strong></span></section><section><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 14, 79);"><img title="金属质感分割线" class="" src="https://mmbiz.qpic.cn/mmbiz_jpg/9eSdfT6ZSbgg6Wz2YnZWKk4hIQsfZ3r9ZeQ2jATMjqkqSFMVeibRmXv97rbCImWrIQNMT3U1KuC2EDE0ZYXH9JQ/640?wx_fmt=jpeg&tp=webp&wxfrom=5&wx_lazy=1&wx_co=1" alt="图片"/></span></strong></section></section></section></section></section></section></section></section></section></section><section><section><section><section><section><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);">一、什么是权责发生制？</span></strong><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);"></span></section></section></section></section></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);">男生追求女生时，各种纪念日记得清清楚楚，嘴里含蜜，把小姑娘哄得团团转，做各种承诺不眨眼，虽然没钱，但每天花时间精力，哄她开心，这就是权责发生制；</span></section><section><br/></section><section><section><section><section><section><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);">二、什么是收付实现制？</span></strong><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);"></span></section></section></section></section></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);">追到手后，结婚成家，柴米油盐，甜言蜜语不管用了，每月工资必须上缴，这就是收付实现制。</span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);">聪明的男生会用权责发生制去追求女生，花时间花精力，把心掏出来给她看，这样女生就会对你死心塌地，有责任的男人会用收付实现制来养家，财政大权给女生，让女生拥有满满安全感！</span></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);"><br/></span></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);">但是如果反正来，那很有可能就会竹篮打水一场空，用收付实现制去追求女生，很有可能遇到拜金女，人财两空。</span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);">用权责发生制来过日子，两个人走不下去只是迟早的事，研究表明：财政大权在妻子手里，夫妻生活更和谐。</span></section><section><br/></section><section><section><section><section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 14, 79);"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">03</strong></span></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 14, 79);"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">营业外支出 / 其他应收款 / 管理费用 /&nbsp;</strong></span></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 14, 79);"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">冲减其他应付款 / 无形资产</strong></span></section><section><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 14, 79);"><img title="金属质感分割线" class="" src="https://mmbiz.qpic.cn/mmbiz_jpg/9eSdfT6ZSbgg6Wz2YnZWKk4hIQsfZ3r9ZeQ2jATMjqkqSFMVeibRmXv97rbCImWrIQNMT3U1KuC2EDE0ZYXH9JQ/640?wx_fmt=jpeg&tp=webp&wxfrom=5&wx_lazy=1&wx_co=1" alt="图片"/></span></strong></section></section></section></section></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);">你回家之后发现钱包掉了，怎么办？记营业外支出</span></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);"><br/></span></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);">但是你不死心，要回去找，记其他应收款；</span></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);"><br/></span></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);">妈妈知道后，认为这是你疏忽大意管理不当，记管理费用；</span></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);"><br/></span></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);">你不服气反驳：人总有不小心的时候！冲减其他应付款；</span></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);"><br/></span></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);">于是你记住了这次教训，再也不把钱包乱丢。记无形资产。</span></section><section><br/></section><section><section><section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 14, 79);"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">04</strong></span></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 14, 79);"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">有钱有利润，没钱没利润，</strong></span></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 14, 79);"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">有钱没利润，有利润没钱。</strong></span></section><section><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 14, 79);"><img title="金属质感分割线" class="" src="https://mmbiz.qpic.cn/mmbiz_jpg/9eSdfT6ZSbgg6Wz2YnZWKk4hIQsfZ3r9ZeQ2jATMjqkqSFMVeibRmXv97rbCImWrIQNMT3U1KuC2EDE0ZYXH9JQ/640?wx_fmt=jpeg&tp=webp&wxfrom=5&wx_lazy=1&wx_co=1" alt="图片"/></span></strong></section></section></section></section><section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);">有钱有利润，表明企业中利润的含金量高，利润质量好；</span></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);"><br/></span></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);">没钱没利润，表明企业撑不下去，快要倒闭了；</span></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);"><br/></span></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);">有钱没利润，表明企业刚开始运作，还在摸索，没找到盈利模式；</span></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);"><br/></span></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);">有利润没钱，表明企业利润质量很差或者利润造假了。</span></section><section><br/></section><section><section><section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 14, 79);"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">05</strong></span></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 14, 79);"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">补缴企业所得税的会计处理</strong></span></section><section><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 14, 79);"><img title="金属质感分割线" class="" src="https://mmbiz.qpic.cn/mmbiz_jpg/9eSdfT6ZSbgg6Wz2YnZWKk4hIQsfZ3r9ZeQ2jATMjqkqSFMVeibRmXv97rbCImWrIQNMT3U1KuC2EDE0ZYXH9JQ/640?wx_fmt=jpeg&tp=webp&wxfrom=5&wx_lazy=1&wx_co=1" alt="图片"/></span></strong></section></section></section></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);">不少朋友询问补缴企业所得税的会计处理，现统一答复为：</span></section><section><br/></section><section><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);">1、计提税款时</span></strong><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);"></span></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);">借：以前年度损益调整</span></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);">&nbsp;贷：应交税费－应交企业所得税</span></section><section><br/></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);">同时调整未分配利润</span></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);">借：利润分配－未分配利润</span></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);">&nbsp;贷：以前年度损益调整</span></section><section><br/></section><section><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);">2、补交税款时</span></strong><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);"></span></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);">借：应交税费－应交企业所得税</span></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);">&nbsp;贷：银行存款</span></section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; box-sizing: border-box !important; overflow-wrap: break-word !important;"><br/></p><section><section><section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 14, 79);"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">06</strong></span></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 14, 79);"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">小企业会计准则</strong></span></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 14, 79);"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;">取消了以前年度损益调整科目</strong></span></section><section><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; color: rgb(0, 14, 79);"><img title="金属质感分割线" class="" src="https://mmbiz.qpic.cn/mmbiz_jpg/9eSdfT6ZSbgg6Wz2YnZWKk4hIQsfZ3r9ZeQ2jATMjqkqSFMVeibRmXv97rbCImWrIQNMT3U1KuC2EDE0ZYXH9JQ/640?wx_fmt=jpeg&tp=webp&wxfrom=5&wx_lazy=1&wx_co=1" alt="图片"/></span></strong></section></section></section></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);">实行小企业会计准则的企业，对以前事项的调整适用未来适用法，即无需追溯调整，直接计入当期费用即可</span></section><section><br/></section><section><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);">会计分录：</span></strong><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);"></span></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);">借：所得税费用</span></section><section><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box !important; overflow-wrap: break-word !important; font-size: 16px; color: rgb(0, 0, 0);">贷：应交税费－应交所得税</span></section></section></p><p><br/></p>