Is the main business income the same as the operating income?

For example, the sales revenue of the products produced by your company is the main business income, and the rental income of your company's rental of fixed assets is the income of other businesses.

Other business income mainly refers to the inflow of economic benefits generated through daily activities such as sales of goods, income from the provision of labor services, and transfer of the right to use assets other than the main business income of the enterprise. Such as sales of materials, materials and packaging, transfer of intangible assets, leasing of fixed assets, leasing of packaging, transportation, income from waste materials, etc.

The main business income refers to the operating income obtained by the enterprise from engaging in certain major production and business activities. It includes income from the sale of products and the provision of services.

The main business income and operating income are not the same, the operating income should include the main business income and other business income, and the operating cost includes the main business cost and other business costs. Therefore, the range of operating income is broader.

In addition, operating income includes other business income and main business income.

The main business income has the same meaning as the operating income.

Either one is correct, but it's best to write about the main business income.

Borrow: main business income.

Credit: Profit for the year.

The main business income is the first-level account used in the enterprise accounting system; Operating income is the first-level account used in accounting standards, which includes other business income and main business income. Choose the subjects according to the system you implement.

Borrow: operating income.

Credit: Profit for the year.

Borrow: Low-value consumables 1530

Credit: Bank deposit 1500

Cash 30

Main business income.

and operating income.

Not one. The main business income refers to the operating income obtained by the enterprise from engaging in the production and operation activities of the industry. The main business income is different according to the different activities engaged in by enterprises in various industries, for example, the main business income of industrial enterprises refers to "product sales revenue"; The main business income of construction enterprises refers to the income from project settlement; "The main business income of a transportation enterprise refers to the transportation income; The main business income of wholesale and retail enterprises refers to the revenue from commodity sales"; The main business income of a real estate enterprise refers to "real estate operating income"; The main business income of enterprises in other industries may refer to "operating income".

When an enterprise reports its main business income, it is generally based on the "profit and loss statement" of the enterprise's accounting.

Fill in the cumulative number of the previous year related to the main business income index.

Operating income refers to the income obtained from engaging in the main business or other business. It refers to the monetary income obtained by a commercial enterprise from the sale of goods or the provision of labor services within a certain period of time. It is divided into main business income and other business income.

For example, the sales revenue of commercial enterprises, the product sales revenue of production and processing enterprises, the sales revenue of catering products in the catering industry, the service income of the service industry, the warehousing income of warehousing enterprises, the freight income of transportation enterprises, and the transportation income of agents. When the income from the sale of goods is obtained, the "business income" account is accounted for, and the "bank deposit" or "cash" account is debited (added), and the "business income" account is credited (increased). The income from concurrent business that does not fall within the scope of the main business of the enterprise shall be treated as the income from ancillary business.

Income, Accounting.

The term, one of the elements of accounting, refers to the formation of ownership equity in the course of the day-to-day activities of a business.

Increase、With the owner invested capital。

The total inflow of unrelated economic benefits.

According to the nature of the daily activities of the enterprise, the income is divided into income from the sale of goods, income from the provision of labor services and income from the transfer of the right to use assets. According to the priority of the enterprise's business, the income is divided into main business income and other business income.

The difference between main business income and sales revenue is: different concepts, different classifications, and different account settings.

First, the concept is different.

1. The main business income refers to the operating income obtained by the simulation enterprise from engaging in the production and operation activities of the industry.

2. Sales revenue refers to the monetary income obtained by the enterprise through the sale of products or the provision of labor services, as well as the sales receivables formed.

Second, the classification is different.

1. The main business income is different according to the different activities engaged in by enterprises in various industries, such as the main business income of industrial enterprises refers to "product sales revenue"; The main business income of construction enterprises refers to the income from project settlement; The executive business income of enterprises in the transportation industry refers to the "main business income."

2. According to the type of sales, sales revenue includes two parts: product sales revenue and other sales revenue, of which product sales revenue is the main component. In the sales process, on the one hand, enterprises provide consumers with use value or labor services to meet the needs of society.

3. The account settings are different.

1. The main business income account is used to account for the income generated by the enterprise in the daily activities such as selling goods and providing labor services. Under the "main business income" account, sub-ledgers should be set up according to the type of main business for detailed accounting. There should be no balance at the end of the period.

2. The occurrence of sales revenue is based on the transfer of ownership of commodities and the services provided, and its main sign is the receipt of payment or the right to receive payment. In the case of installment sales, the sales revenue realized in that period is usually the payment received for each period. For commodity products with a long production cycle, sales revenue is usually recognized in installments according to the degree of production completion.

Sales revenue is the term of the old accounting standard, and main business income is the name of the new accounting standard.

I don't think there is any difference according to the new accounting standards, which include main business income and other business income.

1. Before the new standard, the main business income refers to the income generated by the main business you are engaged in as listed in your business license, and the sales revenue includes the income that you can engage in but is not within the scope of the main business in addition to the main business income.

2. In the new accounting standards, the term "main business income" has been abolished and replaced by operating income. Income that does not belong to the main business income and does not belong to the non-operating income mentioned in the past is accounted for in other business income.

In short: sales revenue includes main business income, and under the new standard, the term "main business income" is abolished, and instead of operating income, operating income and other business income together constitute sales revenue.

Main business income.

The difference between operating income and operating income is: operating income = main business income + other business income.

In the case of no other business income: operating income = main business income.

In the previous implementation of the industry accounting system, the business income statement.

The main revenue is called sales revenue; The main income of the profit and loss statement of the service industry is called operating income; The new accounting system separates the main income from the non-main income, which is called the main business income and other business income. In this category, main business income = operating income.

If you don't consider it from the quiet source accounting system, just from the literal understanding, the coverage of operating income is very wide, and all business-related income can be counted as operating income. and non-operating income.

Relatively. At this time, operating income = main business income + other business income + subsidy income.

If the unit that generates the main business income is a general taxpayer, then the unit should separate the income from the tax when accounting for the main business income (that is, the sales revenue), that is, the price and tax.

The price is accounted for in the main business income account, and the tax is included in the tax payable-value-added tax-output tax account.

What is the difference between gross operating income and operating income?

There is no difference between total operating income and operating income, but the name is different.

Operating income refers to the total inflow of economic benefits formed by an enterprise in the course of its daily business operations, such as selling goods, providing labor services, and transferring the right to use assets. It is divided into main business income and other business income.

Operating income = main business income + other business income or operating income = product sales volume (or service volume) * product unit price (or service unit price) The sales revenue of main and by-products (or different grades of products) should be included in the operating income; Income from different types of services provided should also be included in operating income.

Not the same, operating income includes main business income and other business income.

Operating income refers to the total inflow of economic benefits formed by an enterprise in the course of its daily business operations, such as selling goods, providing labor services, and transferring the right to use assets. It is divided into main business income and other business income.

The main business income refers to the basic income generated by the regular and main business of the enterprise, such as the income from the sale of products, non-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 is on the credit side when it is incurred, and at the end of each month, it is transferred from the debit side to the current year's profit.

After the carry-over, there is no balance of main business income at the end of the month, so there is no loan difference. In the Accumulation column, fill in the cumulative amount from the end of the current fiscal year to the current period. Specific situations can be treated on a case-by-case basis.

The main business income can be recorded in this month, or the cumulative amount can be set in the column.

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If you don't have any other business.

Operating income is equal to main business income.

Here's an example. Let's say you open a restaurant.

Your main business is to sell food.

20000 a month

But you're usually open in the afternoon.

So you have an empty room in the morning.

You rent it to someone's house.

5000 a month

In this way, your main business income is 20,000

Other business income.

That's 5000

Both of the points you write are wrong.

The right one should be.

Total operating income = main business income + other business income.

This is also called operating income.

Legal analysis: Enterprises should be assessed according to the main business income of the previous year's annual report whether they are included in the list of enterprises above designated size. For example, if an enterprise's main business income in 2016 exceeds 20 million, the enterprise should be included in the list in 2017, and if the enterprise is not operating well in 2017 and its main business income returns to less than 20 million, the enterprise should be classified as an enterprise under the regulations in 2018.

Enterprises should declare to the local statistical bureau, and after the National Bureau of Statistics approves the relevant information (financial statements, balance sheets, tax returns, business licenses, etc.), they can enter the enterprise directory, and the data can be reported after entering the database. "Above the designated size" in industrial statistics means "above the designated size", but there is no difference in the wording.

Legal basisCompany Law of the People's Republic of China Article 6 To establish a company, an application for establishment and registration shall be made to the company registration authority in accordance with the law. If the conditions for the establishment of this regulation are met, they shall be registered by the company registration authority as a company with limited liability or shares; If it does not meet the establishment conditions stipulated in this law, it shall not be registered as a limited liability hosiery company or shares. Where laws and administrative regulations stipulate that the establishment of a company must be submitted for approval, the approval formalities shall be completed in accordance with the law before the company is registered.

The public may apply to the company registration authority for inquiries into the company's registration matters, and the company registration authority shall provide inquiry services.

The main business income refers to the income obtained from the continuous and main business activities of the enterprise. Operating income refers to the income obtained by an enterprise from the sale of products or the provision of labor services in its production and business activities. Operating income is composed of main business income and other business income.

The main beam business income accounts for a large proportion of the company's income, which has a decisive impact on the economic benefits of the enterprise. Including the sale of goods, the provision of labor services and other main business income.

Operating income management is an important aspect of enterprise financial management, which is related to the survival and development of enterprises, and strengthening operating income management is of great significance to enterprises. The realization of business income generally means that the product or commodity has been dispatched, the project has been delivered, the service or service has been dismantled and provided, and the price has been received or the right to receive the price has been obtained.