【問題】其他收益(yi)如何(he)做賬？

企(qi)業(ye)實(shi)際收到(dao)或應(ying)收時，分錄為：

借：銀行存款、其他應收(shou)款

貸：其他收益

以(yi)后期(qi)間實(shi)際分攤遞延(yan)收益計入其他收益時：

借：遞延收益

【問(wen)題】其他收入支出時(shi)計入什么科目(mu)？

營業外收入等。

 其他(ta)收(shou)(shou)入(ru)并(bing)不是會計科目(mu)，是企(qi)業(ye)所得稅(shui)中(zhong)的一種(zhong)收(shou)(shou)入(ru)，包(bao)括企(qi)業(ye)資產溢余(yu)收(shou)(shou)入(ru)、逾期未退包(bao)裝(zhuang)物押金收(shou)(shou)入(ru)、確實無法償付的應付款項、已作壞賬損失(shi)處理后又收(shou)(shou)回(hui)的應收(shou)(shou)款項、債(zhai)務(wu)重組收(shou)(shou)入(ru)、補貼收(shou)(shou)入(ru)、違約(yue)金收(shou)(shou)入(ru)、匯兌收(shou)(shou)益(yi)等。根據具(ju)體(ti)的核算內容可能計入(ru)營業(ye)外收(shou)(shou)入(ru)或其他(ta)業(ye)務(wu)收(shou)(shou)入(ru)。

推薦閱讀：

其(qi)(qi)他(ta)收(shou)(shou)(shou)(shou)入(ru)(ru)(ru)是指(zhi)企(qi)業(ye)所(suo)得稅(shui)(shui)法中的(de)一(yi)種企(qi)業(ye)收(shou)(shou)(shou)(shou)入(ru)(ru)(ru)并不屬于會(hui)計科目(mu)，而(er)其(qi)(qi)他(ta)業(ye)務(wu)收(shou)(shou)(shou)(shou)入(ru)(ru)(ru)是根據企(qi)業(ye)會(hui)計制度(du)規(gui)定的(de)一(yi)種會(hui)計科目(mu)。其(qi)(qi)他(ta)收(shou)(shou)(shou)(shou)入(ru)(ru)(ru)是指(zhi)企(qi)業(ye)所(suo)得稅(shui)(shui)法規(gui)定的(de)一(yi)些收(shou)(shou)(shou)(shou)入(ru)(ru)(ru)，包(bao)(bao)(bao)括(kuo)：企(qi)業(ye)資產(chan)溢余(yu)收(shou)(shou)(shou)(shou)入(ru)(ru)(ru)、逾期未退(tui)包(bao)(bao)(bao)裝(zhuang)物押(ya)金(jin)(jin)收(shou)(shou)(shou)(shou)入(ru)(ru)(ru)、確實(shi)無(wu)法償付的(de)應(ying)付款項、已作壞賬損失處理后(hou)又收(shou)(shou)(shou)(shou)回的(de)應(ying)收(shou)(shou)(shou)(shou)款項、債務(wu)重組收(shou)(shou)(shou)(shou)入(ru)(ru)(ru)、補貼收(shou)(shou)(shou)(shou)入(ru)(ru)(ru)、違約金(jin)(jin)收(shou)(shou)(shou)(shou)入(ru)(ru)(ru)、匯兌收(shou)(shou)(shou)(shou)益等。其(qi)(qi)他(ta)業(ye)務(wu)收(shou)(shou)(shou)(shou)入(ru)(ru)(ru)是根據企(qi)業(ye)會(hui)計準則(ze)規(gui)定核算包(bao)(bao)(bao)括(kuo)：企(qi)業(ye)主(zhu)營業(ye)務(wu)收(shou)(shou)(shou)(shou)入(ru)(ru)(ru)以外的(de)其(qi)(qi)他(ta)業(ye)務(wu)產(chan)生的(de)收(shou)(shou)(shou)(shou)入(ru)(ru)(ru)，包(bao)(bao)(bao)括(kuo)材料銷售收(shou)(shou)(shou)(shou)入(ru)(ru)(ru)、無(wu)形資產(chan)轉讓收(shou)(shou)(shou)(shou)入(ru)(ru)(ru)、以經營租賃方式固定資產(chan)出(chu)租收(shou)(shou)(shou)(shou)入(ru)(ru)(ru)、代(dai)購代(dai)銷、包(bao)(bao)(bao)裝(zhuang)物出(chu)租收(shou)(shou)(shou)(shou)入(ru)(ru)(ru)。

推薦閱讀：

其他收(shou)入是(shi)什么稅？

【問題(ti)】其他收入與營業(ye)外收入的(de)區(qu)別？

其他收(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)是(shi)(shi)(shi)指(zhi)企(qi)業(ye)(ye)所(suo)得稅法(fa)中的(de)(de)(de)一種企(qi)業(ye)(ye)收(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)并不屬于會(hui)計(ji)(ji)科目(mu)(mu)，而營業(ye)(ye)外收(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)是(shi)(shi)(shi)根據企(qi)業(ye)(ye)會(hui)計(ji)(ji)制度規(gui)(gui)定(ding)(ding)的(de)(de)(de)一種會(hui)計(ji)(ji)科目(mu)(mu)。其他收(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)是(shi)(shi)(shi)指(zhi)企(qi)業(ye)(ye)所(suo)得稅法(fa)規(gui)(gui)定(ding)(ding)的(de)(de)(de)一些(xie)收(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)，包(bao)括：企(qi)業(ye)(ye)資(zi)產(chan)溢余收(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)、逾期未(wei)退包(bao)裝(zhuang)物(wu)押(ya)金(jin)(jin)收(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)、確實(shi)無(wu)法(fa)償付(fu)的(de)(de)(de)應(ying)付(fu)款項(xiang)(xiang)、已(yi)作壞賬損失(shi)處理后(hou)又收(shou)(shou)(shou)(shou)(shou)(shou)回(hui)的(de)(de)(de)應(ying)收(shou)(shou)(shou)(shou)(shou)(shou)款項(xiang)(xiang)、債務重組收(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)、補貼收(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)、違約(yue)金(jin)(jin)收(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)、匯兌(dui)收(shou)(shou)(shou)(shou)(shou)(shou)益(yi)(yi)等(deng)。營業(ye)(ye)外收(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)是(shi)(shi)(shi)根據企(qi)業(ye)(ye)會(hui)計(ji)(ji)準(zhun)則規(gui)(gui)定(ding)(ding)核算包(bao)括：非流動資(zi)產(chan)處置(zhi)凈收(shou)(shou)(shou)(shou)(shou)(shou)益(yi)(yi)、政府補助、捐贈收(shou)(shou)(shou)(shou)(shou)(shou)益(yi)(yi)、盤(pan)盈收(shou)(shou)(shou)(shou)(shou)(shou)益(yi)(yi)、匯兌(dui)收(shou)(shou)(shou)(shou)(shou)(shou)益(yi)(yi)、出(chu)租包(bao)裝(zhuang)物(wu)和商品的(de)(de)(de)租金(jin)(jin)收(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)、逾期未(wei)退包(bao)裝(zhuang)物(wu)押(ya)金(jin)(jin)收(shou)(shou)(shou)(shou)(shou)(shou)益(yi)(yi)、確實(shi)無(wu)法(fa)償付(fu)的(de)(de)(de)應(ying)付(fu)款項(xiang)(xiang)、已(yi)作壞賬損失(shi)處理后(hou)又收(shou)(shou)(shou)(shou)(shou)(shou)回(hui)的(de)(de)(de)應(ying)收(shou)(shou)(shou)(shou)(shou)(shou)款項(xiang)(xiang)、違約(yue)金(jin)(jin)收(shou)(shou)(shou)(shou)(shou)(shou)益(yi)(yi)等(deng)內容。

【問題】其他收入是什么稅種？

其他(ta)收(shou)入(ru)(ru)并不是某一(yi)種稅(shui)(shui)種，是企(qi)(qi)(qi)(qi)業(ye)(ye)所(suo)(suo)得(de)(de)(de)稅(shui)(shui)中(zhong)的一(yi)種收(shou)入(ru)(ru)。中(zhong)華人(ren)民共(gong)和國(guo)企(qi)(qi)(qi)(qi)業(ye)(ye)所(suo)(suo)得(de)(de)(de)稅(shui)(shui)法實施條(tiao)(tiao)例》第(di)二十二條(tiao)(tiao)規定(ding)、 企(qi)(qi)(qi)(qi)業(ye)(ye)所(suo)(suo)得(de)(de)(de)稅(shui)(shui)法第(di)六條(tiao)(tiao)第(di)（九）項(xiang)所(suo)(suo)稱其他(ta)收(shou)入(ru)(ru)，是指(zhi)企(qi)(qi)(qi)(qi)業(ye)(ye)取(qu)得(de)(de)(de)的除企(qi)(qi)(qi)(qi)業(ye)(ye)所(suo)(suo)得(de)(de)(de)稅(shui)(shui)法第(di)六條(tiao)(tiao)第(di)（一(yi)）項(xiang)至第(di)（八）項(xiang)規定(ding)的收(shou)入(ru)(ru)外(wai)的其他(ta)收(shou)入(ru)(ru)，包括企(qi)(qi)(qi)(qi)業(ye)(ye)資產(chan)溢余收(shou)入(ru)(ru)、逾期未退包裝(zhuang)物押金(jin)收(shou)入(ru)(ru)、確實無法償付的應付款項(xiang)、已作壞(huai)賬(zhang)損(sun)失(shi)處理(li)后(hou)又收(shou)回的應收(shou)款項(xiang)、債務重(zhong)組收(shou)入(ru)(ru)、補貼(tie)收(shou)入(ru)(ru)、違約(yue)金(jin)收(shou)入(ru)(ru)、匯(hui)兌收(shou)益(yi)等。

【問題】其他(ta)收入(ru)是什么稅？

其(qi)(qi)他收(shou)(shou)(shou)入并不是(shi)某一(yi)(yi)種(zhong)稅(shui)種(zhong)，是(shi)企(qi)業(ye)(ye)所得(de)稅(shui)中的(de)(de)(de)一(yi)(yi)種(zhong)收(shou)(shou)(shou)入。中華人民共和國企(qi)業(ye)(ye)所得(de)稅(shui)法(fa)實(shi)施條(tiao)例》第二(er)十二(er)條(tiao)規定(ding)、 企(qi)業(ye)(ye)所得(de)稅(shui)法(fa)第六條(tiao)第（九）項(xiang)(xiang)所稱其(qi)(qi)他收(shou)(shou)(shou)入，是(shi)指企(qi)業(ye)(ye)取得(de)的(de)(de)(de)除企(qi)業(ye)(ye)所得(de)稅(shui)法(fa)第六條(tiao)第（一(yi)(yi)）項(xiang)(xiang)至(zhi)第（八）項(xiang)(xiang)規定(ding)的(de)(de)(de)收(shou)(shou)(shou)入外的(de)(de)(de)其(qi)(qi)他收(shou)(shou)(shou)入，包括(kuo)企(qi)業(ye)(ye)資產溢余收(shou)(shou)(shou)入、逾期(qi)未退包裝物押(ya)金收(shou)(shou)(shou)入、確實(shi)無法(fa)償付(fu)的(de)(de)(de)應(ying)付(fu)款項(xiang)(xiang)、已作壞賬損失處(chu)理后(hou)又收(shou)(shou)(shou)回(hui)的(de)(de)(de)應(ying)收(shou)(shou)(shou)款項(xiang)(xiang)、債(zhai)務重組收(shou)(shou)(shou)入、補貼收(shou)(shou)(shou)入、違約金收(shou)(shou)(shou)入、匯兌(dui)收(shou)(shou)(shou)益等。