Non-operating income mainly includes: exchange income of non-monetary assets, income from selling intangible assets, income from debt restructuring, profit and loss of enterprise merger, accounts payable that cannot be paid due to creditors' reasons, government subsidies, additional return of education fees, fines, donations, etc.

1. Income from disposal of non-current assets includes income from disposal of fixed assets and income from sale of intangible assets. The income from the disposal of fixed assets is the net income from the disposal of fixed assets. Refers to the price obtained from the sale of fixed assets and the residual value and incomings of scrapped fixed assets, after deducting the book value of fixed assets, cleaning costs,

Net income after disposal of relevant taxes and fees; The profit from the sale of intangible assets refers to the net income obtained by an enterprise from the sale of intangible assets, after deducting the book value of the sale of intangible assets and related taxes and fees. (The new standard has classified the gains and losses from disposal of non-current assets into the new income statement item "Income from disposal of assets", which is above other income. )

2. Income from exchange of non-monetary assets (except transactions with related parties). Refers to the difference between the fair value of the assets exchanged in the exchange of non-monetary assets and the book value of the assets exchanged, and the amount included in non-operating income after deducting related expenses.

3. Income from the sale of intangible assets. It means that when an enterprise sells intangible assets, the difference between the price obtained after deducting its relevant taxes and fees is greater than the difference between the book balance of the intangible assets and the provision for impairment.

4. Income from debt restructuring. Refers to the difference between the book value of restructured debt and the fair value of cash, non-cash assets, transferred shares or the book value of restructured debt.

5. Profit and loss of business combination. The merger consideration is less than the difference in obtaining the fair value of identifiable net assets.

6. The disk is profitable. Refers to the amount of assets obtained from cash and other assets on hand and included in non-operating income after approval. Among them, fixed assets are surplus. Refers to the estimated original value of off-balance-sheet fixed assets found by enterprises in property inspection minus the estimated depreciation. The new standard of the current period is included in the subject of "profit and loss adjustment of the previous year".

7. Accounts payable that are really unable to be paid due to the creditor's reasons. Mainly refers to the accounts payable that cannot be paid due to the change of registration or cancellation of the creditor's rights unit.

8. Government subsidies. Refers to the profits formed by enterprises obtaining monetary assets or non-monetary assets from the government free of charge.

9. Additional refund of education expenses. Refers to the subsidy that the education department returns to the school run by the enterprise after the enterprise runs the school for the children of its employees and pays the additional education fee.

10. fine income. Refers to the fine paid by the other party to the enterprise in violation of the relevant administrative regulations of the state, excluding the penalty interest of the bank.

In order to reflect and supervise the non-operating income of enterprises, enterprises should set up the subject of "non-operating income". The non-operating income of the lender in the enterprise registered in this account, the amount transferred by the borrower to the "profit of this year" account at the end of registration, has no balance at the end of this account after carrying forward.

Therefore, donated monetary funds should be included in non-operating income.

Extended data:

The calculation formula of monetary funds is:

Personal net asset value = operating income-operating expenses-depreciation of productive fixed assets-product tax+net rental income, net rental income of other assets and net converted rental of self-owned houses, etc. The net income of property does not include the premium income from the transfer of ownership of assets.

Real growth rate of per capita disposable income = (per capita disposable income in the reporting period/per capita disposable income in the base period)/consumer price index-100%.

Baidu encyclopedia-monetary funds

Baidu Encyclopedia-Non-operating income