二、企业所得税检查涉及的会计科目及方法（一）企业所得税收入总额检查涉及的会计科目及方法计算企业所得税确定的收入总额，主要通过“主营业务收入”、“其他业务收入”、“投资收益”、“营业外收入”四个科目核算。１．主营业务收入主营业务收入是指企业主要的经营性的业 The accounting subjects and methods involved in the examination of enterprise income tax (I) The accounting subjects and methods involved in the examination of the total amount of income from enterprise income tax The total amount of income determined by the calculation of enterprise income tax is mainly determined by “main business income”, “other business income”, “investment Income ”,“ non-operating income ”accounting for four subjects. 1. Main business income The main business income refers to the main business of the enterprise