收入可以按不同的(de)標準分類：（包括(kuo)四種(zhong)分類）

　　1.按照(zhao)來(lai)源不同分類：可分為捐贈(zeng)收(shou)入(ru)(ru)、會費收(shou)入(ru)(ru)、提供服務收(shou)入(ru)(ru)、政府(fu)補助收(shou)入(ru)(ru)、投資收(shou)益、商品銷售(shou)收(shou)入(ru)(ru)和其(qi)他收(shou)入(ru)(ru)等7種。

　　2.按民間非營利組織業務(wu)的主次分(fen)(fen)類：可分(fen)(fen)為(wei)主要業務(wu)收(shou)入(ru)（捐(juan)贈收(shou)入(ru)、會(hui)費收(shou)入(ru)、提供(gong)服務(wu)收(shou)入(ru)、政府補助收(shou)入(ru)、投資(zi)收(shou)益、商品銷售收(shou)入(ru)）和其他收(shou)入(ru)（固定資(zi)產(chan)(chan)處置凈收(shou)收(shou)益、無形資(zi)產(chan)(chan)處置凈收(shou)益）兩種。

　　3.按照收(shou)(shou)(shou)入是否受到限(xian)(xian)(xian)(xian)制分(fen)(fen)類：可(ke)分(fen)(fen)為(wei)限(xian)(xian)(xian)(xian)定性(xing)收(shou)(shou)(shou)入和(he)(he)非(fei)限(xian)(xian)(xian)(xian)定性(xing)收(shou)(shou)(shou)入兩種。如果資產(chan)提(ti)(ti)供者對資產(chan)的(de)使(shi)用(yong)(yong)設置(zhi)了(le)時間限(xian)(xian)(xian)(xian)制或者（和(he)(he)）用(yong)(yong)途限(xian)(xian)(xian)(xian)制，則所確(que)認的(de)相關(guan)收(shou)(shou)(shou)入為(wei)限(xian)(xian)(xian)(xian)定性(xing)收(shou)(shou)(shou)入；否則為(wei)非(fei)限(xian)(xian)(xian)(xian)定性(xing)收(shou)(shou)(shou)入。如捐贈(zeng)收(shou)(shou)(shou)入和(he)(he)政府補助收(shou)(shou)(shou)入，應當視相關(guan)資產(chan)提(ti)(ti)供者對資產(chan)的(de)使(shi)用(yong)(yong)是否設置(zhi)了(le)限(xian)(xian)(xian)(xian)制，分(fen)(fen)為(wei)限(xian)(xian)(xian)(xian)定性(xing)收(shou)(shou)(shou)入和(he)(he)非(fei)限(xian)(xian)(xian)(xian)定性(xing)收(shou)(shou)(shou)入進行核算；而會費收(shou)(shou)(shou)入、提(ti)(ti)供服(fu)務(wu)收(shou)(shou)(shou)入、商品(pin)銷(xiao)售(shou)收(shou)(shou)(shou)入和(he)(he)投資收(shou)(shou)(shou)益等一般為(wei)非(fei)限(xian)(xian)(xian)(xian)定性(xing)收(shou)(shou)(shou)入，但(dan)并非(fei)絕對如此。

　　4.按照收(shou)(shou)入(ru)是否(fou)為(wei)交換(huan)交易(yi)(yi)形成的(de)分類(lei)：可分為(wei)交換(huan)交易(yi)(yi)形成的(de)收(shou)(shou)入(ru)（商品(pin)銷售收(shou)(shou)入(ru)、提供(gong)服務收(shou)(shou)入(ru)和投資收(shou)(shou)益）和非(fei)交換(huan)交易(yi)(yi)形成的(de)收(shou)(shou)入(ru)（捐贈收(shou)(shou)入(ru)和政府補貼收(shou)(shou)入(ru)）等兩種。