In a general sense for income to understand all kinds of revenues in the form of cash or tangible assets for the benefit of individuals and legal entities as a result of their economic activities.
corporate income related to the capital of the enterprise.It's all cash receipts, which are relevant to the realization of goods (works and services), as well as other sales and Non-manufacturing activities.The resulting increase in income leads to the growth of assets and equity.Individual income implies getting some material benefits in the course of their business.
Items of income - the concept of multi-component.You have to understand that for competent management of financial resources, it is necessary to distinguish between separate categories such as income, cash accumulation and profit.
Items of income as a financial and economic categories can be defined as.
Income - is the flow of money that accrue to the company or an individual as a result of the distribution of national income.
Gross income in international practice - the excess of the proceeds from the realization of all kinds of resources over expenses in the cost of products sold.This is the main source of accumulation of financial resources.In the Russian practice under the gross income is understood by all funds coming from all activities available to the enterprise.
Accounting documents types of income are classified into three main groups: from ordinary activities, as well as the so-called non-operating and operating.
All kinds of revenues related to the organization of gross income.Revenue from sales is often called the gross income from the sale of these products.The total amount of revenues from activities considered gross income of the enterprise.Gross income is reflected in the cash stocks of the enterprise.
Cash savings are formed not only in the form of revenues from performance, but also as depreciation, reserve and other funds.Special funds placed at the disposal of organizations, together with the net profit.The main part of the money savings is profit.
Revenue from sales is often referred to as the gross income from the sale, and the total amount of revenue from the activities of the enterprise is called gross income.It is the result of financial activity, reflected in the balance sheet.Gross income is based on the cash savings business entity.Items of income directly related to the kinds of profits.
profit depending on the characteristics and stages of its revenue is gross (balance), profits from the sale of products (services), investing activities, financing activities, the realization of fixed assets and other assets of the enterprise, and this includes non-operating income.
Items of income share by total, average and marginal.
total (gross) - a product of the price by the number of products sold.Middle - income per unit of product sold.The maximum - characterizes the increase in the growth of aggregate output per unit of goods.
As featured rasporyazhaemosti income divided by taxable at the disposal of the enterprise used, withdrawn, retained.
Items of income individuals are more simple.Here is the main tax on income of natural persons (adopted by the reduction of personal income tax).It is calculated as a percentage of total net documented expenses.
also income individuals considered winnings and prizes received during the promotional activities;interest income on bank deposits in excess of the amount calculated by the Central Bank;The amount of savings on interest in obtaining credit in case of exceeding the amount established by the Tax Code;proceeds from participation in the activities of organizations in the form of dividends and certain other categories established by the legislation.
