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1、其他业务收入常见会计错弊及其检查（Commonaccountingmistakesofotherbusinessincomeandtheirinspection）CommonaccountingerrorsanddisadvantagesofotherbusinessincomeandtheirinspectionOctober29,201009:01Otherbusinessincomereferstootherbusinessenterprisesinadditiontoproductorcommoditysalesrevenueformincome,such
2、asmaterialsandpackagingmaterialssalesandtransferofintangibleassetsandfixedassets,lease,rental,transportation,packagingandotherwastematerialssaleincome.Otherbusinessincomeaccountingerrorsanddisadvantagesareasfollows:1.,otherbusinessrevenuecreditedinadvanceordelayed(1)thetimeofentryisad
3、vanced.Someenterprisestendtocoverlossesattheendofthemonthorendoftheyearinordertocompletetheprofitindex,andincludetheincomewhichshouldbechargednextmonthornextyear.(2)thetimeofentryisdelayed.Someenterprisesnotaccountedforrevenueforlongtime(especiallycashincome),sothatthehandwillcausethe
4、falseprofit;ontheotherhand,arelikelytocausepersonalmisappropriation,corruptionortheformationofa"smallexchequer".2.otherbusinessincomeaccountedfortheamountofotherbusinessincomeisnotcorrect,omission,inflated,ridiculefrom(1)multilineorvirtualcolumnrentaloffixedassets,packaging,leasingand
5、otherbusinessincome,soastoachievethepurposeofinflatedprofits.(2)lessornootherbusinessincome(especiallysomeinfrequentcashbusiness),tohideprofits,littleTreasuries,orpersonalcorruption,misappropriationofpurpose.3.,thecontentsandscopeofotherbusinessincomedoesnotconformtotheregulationsWhen
6、eachenterpriseshowsotherbusinessincome,mustabidebytherelevantsystemregulationsstrictly.Butsomeenterprisesinordertoachievethepurposeoflesstax,theproduct(commodity)salesrevenueincludedinotherbusinessincome.4.accountingforotherbusinessincomeisnotstandardizedSpecificincludethefollowing4si
7、tuations:(1)aftertherealizationofotherbusinessincome,expensesandotheraccounts.(2)aftertherealizationofotherbusinessincome,itiscreditedtothenonoperatingincomeaccount.Directwriteoffsofotherbusinessexpensesandmanagementfeesarenotrecordedinotherbusinessincomeaccounts.(3)aftertheimplementa
8、tiono
