Operating income What are the accounts included in the cost of doing business

The subjects of nutrition income and operating costs are described as follows:

1.The main business income refers to the income generated by the regular and main business of the enterprise, such as the income from the sale of products, semi-finished products and the provision of industrial labor services in the manufacturing industry; the income from the sale of commodities by commodity circulation enterprises; ticket revenue, customer revenue, and catering revenue in the tourism service industry; sales revenue from commercial housing of real estate enterprises; construction income of construction enterprises, etc.

It mainly includes room fees, service fees, ** fees, guest bar, broadband, laundry, flower room, entrusted agency, meals, wine, miscellaneous expenses, car fares, saunas, fitness and so on.

2.Operating costs mainly include the loss of raw materials, vegetables, meat, wine, linen and so on.

The main business taxes and surcharges include: business tax, consumption tax, urban construction tax, education surcharge, entertainment and advertising industry and cultural enterprise construction fees.

Knowledge development: operating income = main business income + other business income operating cost = main business cost + other business cost operating profit = operating income - operating cost - operating tax and surcharge - selling expenses - management expenses - financial expenses - asset impairment loss + net income from fair value change + net investment income.

Under the new accounting standards, operating income includes main business income and other business income, and operating costs include main business costs and other business costs.

Operating income includes main business income and other operating income.

Operating costs include the cost of principal business and other operating costs.

Operating costs mainly include the cost of main business and other business costs.

1. The cost of main business.

The cost of main business is the cost incurred or regenerated by the enterprise's regular activities such as selling goods and providing labor services. Generally, when an enterprise recognizes the income from its main business such as the sale of goods and the provision of services, or at the end of the month, the cost of the goods sold and the services provided is transferred to the cost of the main business. At the end of the period, the balance of the main business cost will be transferred to the "profit of the year" account, and there will be no balance in the account after the carryover.

2. Other business costs.

Other operating costs refer to the expenses incurred by the enterprise in other business activities other than the main business activities. Other operating costs include the cost of materials sold, the depreciation of leased fixed assets, the amortization of leased intangible assets, the cost or amortization of leased packaging, etc.

Operating costs include direct materials, raw materials, auxiliary materials, spare parts, purchased semi-finished products, packaging materials and other direct materials that are directly used for the production of products actually consumed in the production and operation process of the enterprise; Direct wages, wages, bonuses, allowances and subsidies for personnel directly engaged in the production of products; Other direct expenditures, employee welfare expenses for personnel directly engaged in product production, etc.; Manufacturing costs.

Sales expenses include insurance premiums, packaging costs, exhibition fees and advertising costs, commodity maintenance costs, estimated product quality assurance losses, transportation costs, loading and unloading costs, etc., as well as employee salaries, operating expenses, depreciation expenses and other operating expenses of sales agencies (including sales outlets, after-sales service outlets, etc.) set up for the sale of the company's commodities.

Operating income includes main business income and other business income.

1. The main business income refers to the income generated by the company's regular and main business. For example, the income from the sale of products, semi-finished products and the provision of industrial labor services in the manufacturing industry; the income from the sale of commodities by commodity circulation enterprises; Ticket revenue, customer revenue, catering revenue, etc. in the tourism service industry. The main business income accounts for a large proportion of the company's income, and it has a decisive impact on the economic benefits of the enterprise.

2. Other business income refers to other business income other than the above-mentioned main business income. Including material sales, purchased goods sales, waste materials sales, scrap sales, labor operation income, real estate development income, consulting income, guarantee income and other business income. Other business income accounts for a smaller proportion of the company's revenue.

Operating income = main business income + other business income operating cost = main business cost + other business cost operating profit = operating income - operating cost - operating tax and surcharge - sales expenses - management expenses - financial expenses - asset impairment loss + net income from fair value change + net investment income!

Operating income includes: main business income and other business income.

If only income is calculated, then there are three items: non-operating income, subsidy income, and investment income.

Operating cost is a profit and loss account, and operating cost refers to the cost of goods sold or services provided by an enterprise. The cost of doing business shall be proportional to the income obtained from the sale of goods or the provision of services.

Operating costs are directly related to operating income, and the vesting period and various direct expenses of the vesting object have been determined. Operating costs mainly include the cost of main business and other business costs.

The operating costs of goods and services are formed by the costs of production and operation. The composition of the production cost (also known as the manufacturing cost) of the product of an industrial enterprise mainly includes:

1. Direct materials.

Direct materials include raw materials, auxiliary materials, spare parts, purchased semi-finished products, fuels, power, packaging materials and other direct materials that are actually consumed in the production and operation process of the enterprise and are directly used in the production of products and constitute the product entity.

2. Direct salary.

Direct wages include the salaries, bonuses, allowances and subsidies of the personnel directly engaged in the production of products by the enterprise.

3. Other direct expenditures.

Other direct expenses include employee welfare expenses for personnel directly engaged in the production of products.

4. Manufacturing costs.

Enterprises can make appropriate adjustments to the cost components according to their own needs.

Cost of main business + cost of other business.

Operating income Main business income Other business income, excluding business or other income.

Operating Costs Principal Operating Costs Other operating costs, excluding non-operating expenses and period expenses.

In fact, as long as we know the calculation logic of the quarterly return, it is very simple to fill in the amount of "operating income", "operating cost" and "total profit".

As mentioned above, when the quarterly prepayment of enterprise income tax, the "operating income" needs to fill in the cumulative amount of the enterprise throughout the year. Since "operating income" is the cumulative amount incurred throughout the year, "operating costs" and "total profits" are naturally the cumulative amount incurred by the enterprise throughout the year.

Specifically, "Total Profit", "Operating Income", "Operating Costs", "Expenses", "Non-Operating Income", "Non-Operating Expenses".

We can also see from the calculation formula that "operating income" does not include "non-operating income". "Operating income" only includes "main business income" and "other business income"; "Operating costs" also do not include the various expenses of the enterprise.

In fact, the values in the quarterly return form are only used for statistics, and do not require the data in the report to have a calculation logic between the upper and lower levels.

These data are only for the convenience of the state to carry out economic data statistics, not for enterprises to see for themselves. After all, companies have their own more complete financial statements. For countries, it is only necessary to compile key statistics.

Moreover, these data are only the data that the enterprise collects statistics according to the accounting system. When an enterprise carries out the annual remittance and liquidation of enterprise income tax, it also needs to make adjustments in accordance with the requirements of the tax law.