What are the differences between main business income, other income, and non-operating income?

1. Main business income\x0d\ Main business income refers to the income generated by the enterprise’s regular and main business, such as income from selling products, semi-finished products and providing industrial labor services in the manufacturing industry ; Income from sales of goods by commodity circulation enterprises; ticket income, customer income, catering income, etc. in the tourism service industry. \x0d\　 When the main business income occurs, it is on the credit side, and at the end of the month, it is transferred to the debit side as profit for the year. The main business income has no balance at the end of the month, so there is no credit difference. The cumulative column fills in the cumulative amount incurred in this fiscal year up to the current period. Specific situations can be treated on a case-by-case basis. The main business income can record the monthly amount or set the cumulative amount column. \x0d\ 2. Other business income \x0d\ Other business income refers to the inflow of economic benefits generated from daily activities such as selling goods, providing labor income, and transferring asset use rights, other than the enterprise's main business income. Such as sales of materials and packaging, transfer of intangible assets, leasing of fixed assets, leasing of packaging, transportation, income from the sale of waste materials, etc. \x0d\　Other business income is the income obtained by the enterprise from other business activities other than the main business. It has the characteristics of infrequent occurrence, the amount of each business is generally small, and it accounts for a low proportion of the income. \x0d\ 3. Non-operating income \x0d\ Non-operating income is calculated as income other than the main business. \x0d\　Main contents of non-operating income\x0d\　(1) Fixed assets surplus. It refers to the net value of off-book fixed assets found in an enterprise's property inventory minus estimated depreciation from its estimated original value. (The "profit and loss of previous years" account is included in the new standards) \x0d\　 (2) Processing of net income from fixed assets. It refers to the balance of the disposal income obtained from the disposal of fixed assets after deducting disposal expenses and the difference between the net book value of the fixed asset and the provision for impairment. \x0d\　 (3) Fine income. It refers to the fine paid to the enterprise by the other party for violating relevant national administrative regulations and in accordance with the regulations, excluding the bank's penalty interest. \x0d\　 (4) Gains from the sale of intangible assets. It refers to the difference between the proceeds from the sale of intangible assets after deducting relevant taxes and fees, which is greater than the difference between the book balance of the intangible asset and the impairment provision made. \x0d\　 (5) Accounts payable that cannot be paid due to creditor reasons. It mainly refers to the amount payable that cannot be paid due to the change of registration or cancellation of the creditor unit. \x0d\　 (6) Additional refund for education fees. It refers to enterprises that run their own schools for the children of employees. After paying the education surcharge, the education department returns to the enterprise the subsidy for the school funds. \x0d\　 (7) Non-monetary transaction income occurs in non-monetary transactions (except transactions with related parties). \x0d\　 (8) Profit and loss from business combination. The difference between the merger consideration and the fair value of the identifiable net assets acquired.