1. When enterprises obtain temporary government subsidies for prevention and control during the epidemic and deal with them:
Debit: bank deposit
Credit: deferred income
Debit: deferred income
Credit: Non operating income (or other income items)
2. When the enterprise carries forward profits at the end of the period:
Debit: Non operating income (or other income items)
Credit: Profit of this year
When enterprises obtain and handle temporary subsidies from the government during the epidemic, they can deal with them through the "deferred income" and "non operating income" items. The "deferred income" item is used to calculate the government subsidies recognized by the enterprise that should be included in the current profits and losses in the future; The "non operating income" account is used to calculate the income of various non operating items incurred by enterprises, including gains from disposal of non current assets, gains from exchange of non monetary assets, gains from debt restructuring, government subsidies, inventory gains, donation gains, etc.