其他业务是企业在经营过程中相对于基本业务(或主营业务)发生的收支业务,包括原材料销售、包装物出租和出售、技术转让、出租固定资产和对外提供附营劳务等,是企业经营利润的组成部分,一般占企业营业利润的比重较小,核算比较简单。由于目前企业发展多种经营,其他业务所占的份额逐渐增加,在某些企业甚至已超过主营业务的地位。但一些企 Other businesses are revenues and expenditures incurred by the company in relation to its basic business (or main business) during the course of its operations, including sales of raw materials, leasing and selling of packaging materials, technology transfer, lease of fixed assets, and provision of ancillary services, etc. The proportion of operating profit generally accounts for a small proportion of the company’s operating profit, and the calculation is relatively simple. Due to the current diversified business development of the company, the share of other businesses has gradually increased, and some enterprises have even surpassed their main business status. However, some enterprises