Main business income refers to the income from the main business of an enterprise, such as the income from selling goods and providing services. Other business income refers to the income obtained from other business activities other than the main business of the enterprise, such as sales of materials, transfer of intangible assets and so on. The calculation of operating income can help enterprises understand their own operating conditions and market position, so as to formulate corresponding business strategies and financial plans.
When commodity sales revenue occurs, it should be included in the non-operating income account, debited (added) to the bank deposit or cash account and credited to the non-operating income account. Part-time income that does not belong to the main business scope of an enterprise shall be treated as auxiliary business income.
Characteristics of operating income
Main business income refers to the income generated by the regular and main business of an enterprise, such as the income from the sales of products, semi-finished products and the provision of industrial services by the manufacturing industry; Income from commodity sales by commodity circulation enterprises; Ticket income, tourist income, catering income of tourism service industry, etc. Because the main business accounts for a large proportion in the daily production and operation activities of enterprises, the income from the main business also accounts for a large proportion in the income of enterprises, which has a decisive impact on the economic benefits of enterprises.
Other business income refers to other business income other than the above-mentioned main business income. Including material sales, outsourcing goods sales, waste materials sales, waste products sales, income from providing labor services, real estate development income, consulting income, guarantee income and other business income.