什么不计入收入总额：中文解读

在会计和税务领域，收入总额是企业或个人在特定时期内所获得的全部经济利益的流入。然而，并非所有看似为“收入”的资金流入都会被计入收入总额。以下是一些常见的不计入收入总额的项目：

非营业性收入：如政府补助、捐赠、遗产继承等，这些并非由企业日常经营活动产生的收入，通常不计入收入总额。

预收账款：当企业提前收到客户的款项，但尚未完成相应的服务或提供商品时，这部分款项属于预收账款，不计入收入总额。

利息和股息收入：个人或企业从存款、债券或股份中获得的利息和股息收入，在某些情况下可能不计入收入总额，如免税债券的利息收入。

资本性收益：如资产出售、房产出租等产生的收入，这些收入属于资本性收益，而非营业收入，通常不计入收入总额。

非货币性交易收益：当企业或个人通过非货币性交易（如以物易物）获得经济利益时，这部分收益可能不计入收入总额。

了解哪些项目不计入收入总额，对于准确核算企业的财务状况和税务申报至关重要。

What Is Not Included in Gross Income: English Exposition

In accounting and taxation, gross income refers to the total inflow of economic benefits received by a business or individual during a specific period. However, not all apparent "income" inflows are included in gross income. Here are some common items that are typically excluded:

Non-operating income: Such as government grants, donations, inheritances, etc. These are not generated through the daily business activities of a company and are typically excluded from gross income.

Advance receipts: When a business receives payment from a customer before completing the corresponding service or delivering the goods, this amount is considered an advance receipt and is not included in gross income.

Interest and dividend income: Personal or corporate income from interest on deposits, bonds, or dividends from shares may not be included in gross income in certain situations, such as interest income from tax-exempt bonds.

Capital gains: Income generated from the sale of assets, rental of property, etc., are considered capital gains and not operating income, so they are typically excluded from gross income.

Non-monetary transaction gains: When a business or individual receives economic benefits through a non-monetary transaction (e.g., barter), these gains may not be included in gross income.

Understanding what items are not included in gross income is crucial for accurately reporting a company's financial position and tax filings.