How to write social security subsidy income accounting entries?

Included in other income, if there is no other income without implementing the new standards, it can be included in non-operating income. Accounting standards for enterprises no. 16- government subsidy, effective on June 2, 20 17. "Other income" is a new profit and loss account in this revision, which should be listed separately above the "operating profit" item in the income statement, and the government subsidies included in other income are reflected in this item. This course is dedicated to accounting for government subsidies related to the daily activities of enterprises, but it is not appropriate to confirm income or reduce costs.