The difference between operating income and operating income

Operating income refers to the production and operation of goods.

A kind of income obtained in production, operation and management activities. Similar business income. Public institutions have certain income derived from non-independent accounting business activities other than their normal business activities and their auxiliary activities.

Its pricing can be based on market fairness, and the guaranteed capital basically contains some profits, similar to corporate profit-making activities.

Operating income. Including main business income.

and other business income. The main business income refers to the income generated by the recurring and main business of the enterprise. 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 significant impact on the economic benefits of the enterprise.

It has a significant impact. Other business income refers to 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.

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Operating income is generally a commonly used accounting account in public institutions. For example, self-supporting public institutions.

Operating income is generally a commonly used accounting account for enterprises. Operating income is further divided into main business income and other business income.

Operating income includes main business income and other business income.

The main business income refers to the basic income generated by the enterprise's regular and main business, and other business income refers to the inflow of all economic benefits formed through the daily activities such as the sale of goods, the provision of labor services and the transfer of the right to use assets other than the main business income of the enterprise.

1. The concept of income in a broad sense regards the inflow of economic benefits formed by the daily activities of the enterprise and other activities as income;

2. The concept of income in the narrow sense limits income to the total inflow of economic interests formed by the daily activities of the enterprise;

3. China's current system adopts the concept of income in a narrow sense, that is, income refers to the total inflow of economic interests formed by enterprises in their daily activities, which will lead to an increase in owners' equity and have nothing to do with the owner's capital investment. The income involved includes income from the sale of goods, income from labor services, income from the transfer of the right to use assets, interest income, rental income, dividend income, etc., but does not include payments collected for third parties or customers. Non-operating income is also excluded.

1. Total operating income = operating income + interest income + earned premiums + handling fees and commission income.

2. Operating income = main business income + other business income or operating income = product sales volume (or service volume) * product unit price broadband (or service unit price);

Note: The sales revenue of main and by-products (or different grades of products) should be fully included in the operating income; Income from different types of services provided should also be included in operating income.

3. The main business income refers to the operating income obtained by the enterprise engaged in the production and operation activities of the industry.

Note: The main business income is different according to the different activities engaged in by enterprises in various industries, such as (1) the main business income of industrial enterprises refers to "product sales revenue"; (2) The main business income of the construction enterprise refers to the project settlement income"; (3) The executive business income of transportation enterprises refers to the "main business income" (4); The main business income of wholesale and retail enterprises refers to the revenue from commodity sales"; (4) The main business income of a real estate enterprise refers to "real estate operating income"; (5) The main business income of enterprises in other industries refers to "operating (operating) income".

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.

"Operating income" is an item in the accounting statement, accounting for the main business income and other business income. There are still questions that can be asked; After the trembling shirt is concerned, you can consult the question at any time.

The difference between total operating income and operating income is that total operating income includes other business income and non-operating income, and operating income is only business scope income.

In the past, when the industry accounting system was implemented, the main income of the business income statement was called sales revenue; The main income of the profit and loss statement of the service industry is called business revenue;

The new accounting system distinguishes 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 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. Relative to non-operating income. At this time, operating income = main business income + other business income + subsidy income. Laughing.

The difference between total operating income and operating income is that the total income of the business banquet includes other business income and non-operating income, and the operating income of the company is only the income of the business scope.

In the past, when the industry accounting system was implemented, the main income of the business income statement was called sales revenue; The main income of the profit and loss statement of the service industry is called operating income;

The new accounting system distinguishes between main business income and non-main business income, which is called main business income and other business income. In this category, main business income = operating income.

If you don't consider it from the 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. Relative to non-operating income. At this time, operating income = main business income + other business income + subsidy income.

Operating income refers to the total inflow of economic interests 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, and the operating income is divided into main business income and other business income. 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 operations in the manufacturing industry; the income from the sale of commodities by commodity circulation enterprises; Ticket revenue, customer income, operating income, catering income, etc. in the tourism service industry.

Because the main business income accounts for a large proportion of the company's income, it has a decisive impact on the economic benefits of the enterprise. Other business income refers to other business income in addition to the main business income, including material sales, purchased goods sales, waste materials sales, scrap sales, labor service operation income, real estate development income, consulting income, guarantee income and other aspects of income, compared with the main business income, other business income accounts for a small proportion of enterprise income.

Article 4 The balance of the total income of sole proprietorship enterprises and partnership enterprises (hereinafter referred to as enterprises) after deducting the losses below costs and expenses in each tax year shall be regarded as the production and operation income of individual investors, and the individual income tax shall be calculated and levied at a five-level excess progressive tax rate of 5 35 in accordance with the taxable item of "production and operation income of individual industrial and commercial households" in the Individual Income Tax Law. The total income mentioned in the preceding paragraph refers to the income obtained by an enterprise engaged in production and operation and activities related to production and operation, including sales revenue from commodities (products produced and inspected), operating income, income from labor services, income from project prices, income from leasing or transfer of property, interest income, income from other businesses and non-operating income.