为了使业务运营顺利进行，您需要收入的钱。当您进行销售或从其他活动中赚钱时，您需要记录下来。了解如何记录不同帐户中收入的类型。这样，您可以保持会计书的更新，有条理和合法。
收入是什么?
收入, or sales, is the income your business receives from business-related activities. For most businesses, the majority of its revenue is derived from sales.
您可以在业务的第一行中找到收入income statement。To calculate sales, multiply the price of goods or services by the amount you sold. For example, you sell 100 pies at $5.99 each. Your pie sales would be $599 (100 X 5.99).
When you record revenue in your accounting books will depend on the method of accounting you use. If you use应计会计, you will record revenue when you make a sale, not when you receive the money. If you usecash-basis accounting, only record sales as revenue when you physically receive payment.
| Want to learn about the different accounting methods? Check out our自由guide,A Basic Guide to Cash-basis vs. Accrual，以获取更多信息。 |
收入并未向您展示您的业务在一段时间内实际拥有多少。利润向您显示您的业务收益或扣除支出后的金额。要计算您的利润或净收入/亏损，您必须将业务收入作为起点。要找到利润，请从总收入中减去总费用。
Types of revenue
业务收入的类型是什么？您的企业可能会收到两种类型的收入：
- Operating
- 非操作
营业收入是您从企业的主要活动（例如销售）中获得的收入。如果您拥有一家园林绿化公司，则您的企业的运营收入来自您的服务。或者，如果您拥有一家馅饼店，则您的企业的营业收入来自出售馅饼。
非运营收入是从与您的企业日常活动无关的附带活动中赚取的钱，例如股息收入或投资利润。非经营收入比运营收入更加不一致。您经常进行销售，但您可能不会从附带活动中赚钱。损益表的运营收入后，列出了非运营收入。
如果您想将业务的收入到期间比较，请查看您的运营收入。这使您更多地了解您的公司是否正在增长或下降，因为非运营收入是不规则的。
Types of revenue accounts
When you earn revenue, you need to properly record it in your accounting books. There are a few different types of income in accounting.
You can have both operating and non-operating revenue accounts:
- 销售量
- 租金收入
- 股息收入
- 利息收入
- Contra revenue (sales return and sales discount)
For accrual accounting, you need to credit one account and debit another. If an account is increased by one account, it is decreased by the other.
Before you can make entries for your revenue accounts, you need to know how accounts are affected by借方和积分：
收入s are increased by credits and decreased by debits. That means you need to credit revenue when you receive it. However, you will need to debit contra revenue accounts because they are the opposite of revenue accounts.
销售量
从您的收入/销售帐户中的主要业务运营中记录收入的资金。这是一个列出您的运营收入的帐户。在命名销售帐户时，一些企业可能更具体。例如，服务收入是记录您执行服务的销售的一种帐户。
Here is an example of a journal entry you would create when you make a sale (using accrual accounting). The customer does not pay right away.
| Date | 帐户 | Notes | 借方 | Credit |
| 11/6 | 帐户s Receivable | Sale to customer | 100 | |
| 收入 | 100 |
租金收入
作为企业主，您可能还会收到租金。如果您有侧面出租的建筑物或设备，则需要建立租金收入帐户。这是一项非经营收入。
很多时候，租金付款是提前进行的。因此，您的日记条目需要额外的步骤。假设您的房客提前支付了租金。您将其记录为一个未付款的租金收入帐户，因为他们在使用建筑物之前付款，如下所示：
| Date | 帐户 | Notes | 借方 | Credit |
| 11/17 | 现金 | 建筑物XYZ | 1,000 | |
| Unearned Rent Revenue | 1,000 |
一旦你获得the revenue, you can reduce your Unearned Rent Revenue account and increase your Rent Revenue account.
| Date | 帐户 | Notes | 借方 | Credit |
| 1/1 | Unearned Rent Revenue | 建筑物XYZ | 1,000 | |
| Rent Revenue | 1,000 |
股息收入
If your business owns stocks in other companies, you will receive dividend payments. This is another non-operating revenue because it is not a day-to-day activity and is not the main operation of your business.
这是您将在书籍中输入股息收入帐户的方式。
| Date | 帐户 | Notes | 借方 | Credit |
| 1/5 | 现金 | ABC公司的股票 | 2,000 | |
| 股息收入 | 2,000 |
利息收入
另一个非经营收入是利息收入。如果您有赚取利息的投资，则需要创建一个利息收入帐户。
例如，您将资金投资于企业并赢得了利息。您需要将利息收入记录为自己的日记帐分录。
| Date | 帐户 | Notes | 借方 | Credit |
| 1/5 | Interest Receivable | ABC投资 | 200 | |
| 利息收入 | 200 |
对立收入帐户
通常，您的收入帐户向您的业务增加了钱。但是，您也可以拥有对立收入帐户。
对立收入帐户deduct money from your business’s sales revenue. So, you need to debit these accounts and credit the corresponding account, like帐户s Receivables。
You might have a销售回报contra account or asales discounts帐户。销售收益帐户向客户显示退款。销售折扣帐户显示您给客户的折扣。
假设客户返回冬季外套。您将需要借记对Contra收入帐户并将应收帐款帐户贷记。
| Date | 帐户 | Notes | 借方 | Credit |
| 2/6 | 销售回报 | Return | 150 | |
| 帐户s Receivable | 150 |
Want to simplify the process of updating your books? Patriot’s onlinevwin055 让您跟踪您的收入并记录系统内的付款。我们的软件是为非账户制作的，如果您有疑问，我们提供免费支持。立即获取免费试用！
这不是法律建议；有关更多信息，请click here.