Results of financial activities is differential between revenues and expenses from financial activities - Results of other activities are differential between Other Income and other expenses, and income tax expenses.

Current business income tax expenses are business income taxes payables computed on taxable income during year, and current business income tax rate.

Debit side: Other expenses incurred. Credit side: At end of account period, posting total other expenses incurred during period to Acc 911 ―Income Summary‖ Account 811 does not have ending…

Difference between the fair value of assets divided from Business cooperation contract is higher than the cost of capital investment in assets under joint control;