1. Non-operating income and non-operating expenses shall be accounted for separately and separately disclosed in the income statement.

2. Net non-operating income is the balance of non-operating income which have no direct relevance with the production and operation of an enterprise after deducting non-operating expenses.

3. Besides, an obvious quickening growth in non-operating income, i. e. the great supplement of increasing income for rural residents, is also a new highlight.

4. non-operating income is often used by companies to window - dress net income.

5. Non-operating income is often used by companies to window-dress their net income.

6. Net profit or losses on disposals of fixed assets arising from sale, obsolescence or damage shall be accounted for as non-operating income or expenses.