为什么主营业务收入、其他业务收入都是损益类啊?都收入了,为什么还是损益?

2025-02-28 06:43:54
推荐回答(2个)
回答1:

这是会计科目的分类一种方式,一、资产类,二、负债类,三、所有者权益类,四、成本类,五、损益类。
损益类包括:
5101 主营业务收入
5102 其他业务收入
5201 投资收益
5203 补贴收入
5301 营业外收入
5401 主营业务成本
5402 主营业务税金及附加
5405 其他业务支出
5501 营业费用
5502 管理费用
5503 财务费用
5601 营业外支出
5701 所得税
5801 以前年度损益调整

回答2:

您好,希望我的答案对您有帮助!
会计准则,新改的。
损益类账户: 
129 6001 主营业务收入  
130 6011 利息收入 金融共用
131 6021 手续费收入 金融共用
132 6031 保费收入 保险专用
133 6032 分保费收入 保险专用
134 6041 租赁收入 租赁专用
135 6051 其他业务收入  
136 6061 汇兑损益 金融专用
137 6101 公允价值变动损益  
138 6111 投资收益  
139 6201 摊回保险责任准备金 保险专用
140 6202 摊回赔付支出 保险专用
141 6203 摊回分保费用 保险专用
142 6301 营业外收入  
143 6401 主营业务成本  
144 6402 其他业务支出  
145 6405 营业税金及附加  
146 6411 利息支出 金融共用
147 6421 手续费支出 金融共用
148 6501 提取未到期责任准备金 保险专用
149 6502 提取保险责任准备金 保险专用
150 6511 赔付支出 保险专用
151 6521 保户红利支出 保险专用
152 6531 退保金 保险专用
153 6541 分出保费 保险专用
154 6542 分保费用 保险专用
155 6601 销售费用  
156 6602 管理费用  
157 6603 财务费用  
158 6604 勘探费用  
159 6701 资产减值损失  
160 6711 营业外支出  
161 6801 所得税  
162 6901 以前年度损益调整

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