The main business cost of industrial enterprises accounts for 50%-70% of the main business income, the operating cost of commercial retail enterprises accounts for 85%-95% of the main business income, and the operating cost of commercial wholesale enterprises accounts for 90%-99% of the main business income.

Main business income refers to the operating income obtained by enterprises engaged in production and business activities in this industry. The main business income varies according to the different activities of enterprises in various industries. For example, the main business income of industrial enterprises refers to "product sales income"; The main business income of a construction enterprise refers to the project settlement income "; The competent business income of transportation enterprises refers to the "main business income"; The main business income of wholesale and retail trading enterprises refers to the sales income of commodities "; The main business income of real estate enterprises refers to "real estate business income"; The main business income of enterprises in other industries refers to "operating (business) income". When an enterprise reports its main business income, it generally reports according to the cumulative number of main business income indicators in the "income statement" of enterprise accounting in the previous year.