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1、会计账务处理（accountingtreatment）OtherbusinessincomeFirst,theaccountsettingofotherbusinessincome"Otherbusinessincome"accountisusedtocalculatetheincomeofothersalesorotherbusinessotherthanthemainbusinessincome,suchasmaterialsales,purchasingagentsales,packagingrentalandotherincome.Inthe"otherbusinessin
2、come"account,shouldbeclassifiedaccordingtoothertypesofbusiness,suchas"materialsales","purchasingagentconsignment","packagingrental"andotherdetailedaccounts,fordetailedaccounting.Thereshouldbenobalanceattheendofthisaccount.Two.Accountingexamplesofotherbusinessincome[1]DahuaCompanywilluseabatcho
3、fproductionofrawmaterialsforXingdacompanysoldtothespecialinvoice,specifythematerialpriceof10000yuan,value-addedtax1700yuan,atotalof11700yuan,theotherbankdepositsonbehalfof1200yuanfreight(freightinvoicehasbeenhanded)materialshavebeenissued,andreceivedtheXingdacompanyissuedandacceptedthecommerci
4、albill.DahuaCompanyshouldrecord:Notesreceivable:XingdaCorporation,12900Credit:bankdeposit1200Otherbusinessincome--materialsales10000Taxpayable-payableVAT(outputtax)1700Borrowing:otherreceivables1200Loan:[example2]Dahuacompanyrentedafactoryoriginalbatchpackaging,maturitycannotberecovered,thenum
5、berofpackages8000yuandeposit,accountsreceivableanduncollectedrentof200yuan,value-addedtax34yuan,depositrefundoverduepackagingfor7766yuan(8000-200to34),accordingtotheprovisionsshouldbesubjecttoVATthetaxof1128yuan(7766x17%).(1)forfeitureofthedepositanddeductionofthereceivableandunpaidrent:Otherp
6、ayables:Deposit-Factory8000Credit:otherreceivables-afactory234Nonoperatingincome6638Taxpayable-payableVAT(outputtax)1128AuditpointsCPA"otherincome"auditpoints:"Comparedtootherbusinessincome"and"mainbusinessincome","asmallproportionofotherbusinessincome"intheenterprisebusinessincomeorinthesecon
7、daryposition,butifthereisfraud,oftendirectlyaffectsthetax.Inspectionshouldpayattentiontothefollowingaspectsofverification:ConcealedaccountsFirst,theenterpriseproducesandsellsthedefectiveproduct,theattachedproduct,thewasteproductandthene
