Other business income refers to the inflow of economic benefits formed by daily activities such as selling goods, providing labor services and transferring the right to use assets other than the main business income of an enterprise. The account settings of other business income are as follows:

"Other business income" is used to account for other sales or other business income of the enterprise except the main business income, such as material sales, purchasing agency, packaging rental and other income.

Under the subject of "other business income", a subsidiary ledger should be set up according to other business types such as "material sales", "purchasing agency" and "packaging rental" for detailed accounting.

This account should have no balance.