Non-operating income mainly includes: non-current assets disposal income, non-monetary assets exchange income, intangible assets sale income, debt restructuring income, enterprise merger income, surplus income, accounts payable that cannot be paid due to creditors' reasons, government subsidies, additional return of education fees, fines, donations, etc.
Non-operating expenses refer to the expenses incurred by an enterprise that are not directly related to its daily production and business activities. Including non-current assets disposal loss, non-monetary assets exchange loss, debt restructuring loss, public welfare donation expenditure, extraordinary loss, inventory loss and so on.
Extended data:
Operating profit comes from normal business activities; The so-called investment income is to invest money in others to help you get it, such as investing in securities and setting up a factory to pay dividends. Net non-operating income and expenditure may also bring benefits to enterprises.
When the total profit is negative, the income of the enterprise after one year of operation cannot cover the cost and business tax that should be paid, which is usually called enterprise loss.
When the total profit is zero, the annual income of the enterprise is just equal to the expenditure, and the enterprise does not lose money or make money, which is usually called breakeven.
When the total profit is greater than zero, the annual income of the enterprise is greater than the expenditure, which is usually called enterprise profit.