营业收入包括主营业务收和其他业务收入.doc

营业收入包括主营业务收和其他业务收入其他业务收入的账务处理一、其他业务收入范围其他业务收入:出租固定资产、出租无形资产、出租包装物资,以及出售原材料等形成的收入。二、账务处理1(出租固定资产取得租金收入借:银行存款贷:其他业务收入计提出租固定资产的折旧借:其他业务成本贷:累计折旧2(出租无形资产取得租金收入借:银行存款贷:其他业务收入计提出租用无形资产的摊销借:其他业务成本贷:累计摊销3(出租包装物资取得租金收入借:银行存款贷:其他业务收入management,anizationdepartments,"six-figure".Qualitypolicy,engineering,constructionscheduleandcivilizedconstructioninfenpianbaogandistrict,thequalitycontrolmachinery,...5fromthegeneralcontractor,construction,waterandelectricitysourcesspecifythelocationstotheconstructionarea,settheoutlet,locatedbelowthewaterprofessionalwatercontainervolumein2M3forwater,topreventspills,,andestablishedasecondaryboxset,constructionfromasecond-tierbox,)erectionofextension(1)cabledistributionboxesshallhavesleeves,.(2)extensiongoodinsulation,non-aging,damageandleakage.(3)extensionshouldbelaidalongthewallorpoleoverhead,fixedwithinsulators.(4)aislewirecanbeburiedandmarkwithhardprotectivecasing.(5)rubberlineoverheadoutdoorextensionapplication,)lighting(1),wetplaces,andmetalcontainersandportablelighting,voltageshouldbeusedtomeettherequirementsofsafe