《企业会计制度》规定：罚款净收入属于营业外收入，罚款支出属于营业外支出。对此，注册会计师考试用书《会计》中解释为：罚款净收入是企业取得的滞纳金和各种形式的罚款收入，在弥补由于对方违反合同或协议而造成的经济损失后的罚款净收入；罚款支出是企业由于违反经济合同 The “Accounting System for Business Enterprises” stipulates that the fine net income belongs to the non-operating income, and the penalty expenses belong to non-operating expenses. In this regard, the CPA exam book “Accounting” explained as follows: a fine net income is the enterprise to obtain late fees and various forms of fines, in order to make up for the other due to the contract or agreement caused by the economic losses of fines net income; fine Expenditure is due to business violations of economic contracts