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主营、其它收入和营业外收入的区别，就是皇后令妃和夏雨荷的区别
2018-12-07 14:05:57
今天企业帮（www.qiyebang.co）就用轻松的方式
让大家来更好的理解枯燥乏味的会计用语
看完全文，保证你记全了！
【主营业务收入 / 其他业务收入 / 营业外收入】
主营业务收入就是做正事的收入，其他业务收入就是搞副业的收入，营业外收入就是“天上掉馅饼”的收入。
拿大家最熟悉还珠格格中的人物做个比喻，主营业务收入就是皇后，其他业务收入就是令妃，营业外收入是当年大明湖畔的夏雨荷。
随着彼此了解逐渐深入，
谈恋爱的三个阶段可理解为：
现金流量表
（爱她就是愿意为她付出钱财）
利润表
（精打细算过日子，收入支出要算清！）
资产负债表
（有房吗？有车吗？首付还是全款？）
【权责发生制 / 收付实现制】
什么是权责发生制？
男生追求女生时，各种纪念日记得清清楚楚，嘴里含蜜，把小姑娘哄得团团转，做各种承诺不眨眼，虽然没钱，但每天花时间精力，哄她开心，这就是权责发生制；
什么是收付实现制？
追到手后，结婚成家，柴米油盐，甜言蜜语不管用了，每月工资必须上缴，这就是收付实现制。
聪明的男生会用权责发生制去追求女生，花时间花精力，把心掏出来给她看，这样女生就会对你死心塌地，有责任的男人会用收付实现制来养家，财政大权给女生，让女生拥有满满安全感！
但是如果反正来，那很有可能就会竹篮打水一场空，用收付实现制去追求女生，很有可能遇到拜金女，人财两空。
用权责发生制来过日子，两个人走不下去只是迟早的事，研究表明：财政大权在妻子手里，夫妻生活更和谐。
【营业外支出 / 其他应收款 / 管理费用 / 冲减其他应付款 / 无形资产】
你回家之后发现钱包掉了，怎么办？记营业外支出
但是你不死心，要回去找，记其他应收款；
妈妈知道后，认为这是你疏忽大意管理不当，记管理费用；
你不服气反驳：人总有不小心的时候！冲减其他应付款；
于是你记住了这次教训，再也不把钱包乱丢。记无形资产。
【有钱有利润，没钱没利润，有钱没利润，有利润没钱】
有钱有利润，表明企业中利润的含金量高，利润质量好；
没钱没利润，表明企业撑不下去，快要倒闭了；
有钱没利润，表明企业刚开始运作，还在摸索，没找到盈利模式；
有利润没钱，表明企业利润质量很差或者利润造假了。
【补缴企业所得税的会计处理】
不少朋友询问补缴企业所得税的会计处理，现统一答复为：
1、计提税款时
借：以前年度损益调整
贷：应交税费－应交企业所得税
同时调整未分配利润
借：利润分配－未分配利润
贷：以前年度损益调整
2、补交税款时
借：应交税费－应交企业所得税
贷：银行存款。
【小企业会计准则取消了以前年度损益调整科目】
实行小企业会计准则的企业，对以前事项的调整适用未来适用法，即无需追溯调整，直接计入当期费用即可
会计分录：
借：所得税费用
贷：应交税费－应交所得税。
