Three levels of detail can be set up in accordance with the salesman's name, which is not explicitly stated, as long as it is felt that the ease of use and management can be. However, it is generally not recommended, the main business income should be categorized by product or service items is more reasonable.

"Main business income" account is used to account for the enterprise in the sale of goods, the provision of services and other day-to-day activities of the income generated. Under the "Revenue from Main Business" account, detailed accounts should be set up according to the type of main business for detailed accounting. This account should have no balance at the end of the period.

Main business income refers to the recurring, basic income generated by the main business, such as the manufacturing industry, the sale of products, non-finished products and the provision of industrial labor operations income; commodity distribution enterprises, the sale of goods income; tourism services, ticket income, customer income, catering income, and so on.

Main business income refers to the business income of enterprises engaged in the production and operation activities of the industry.

Main business income is differentiated according to the different activities undertaken by enterprises in various industries, such as the main business income of industrial enterprises refers to the "product sales revenue"; the main business income of construction enterprises refers to the project settlement income"; the main business income of enterprises in charge of the transportation industry means The main business income of enterprises in the transportation industry refers to "income from main business"; the main business income of enterprises in the wholesale and retail trade industry refers to income from sales of goods"; the main business income of enterprises in the real estate industry refers to "income from real estate business"; the main business income of enterprises in other industries refers to "income from operating (business)"; the main business income of enterprises in other industries refers to "income from operating (business)". The main business income of enterprises in other industries refers to "operating (business) income".

Enterprises in the main business income, generally based on corporate accounting "income statement" in the main business income indicators of the previous year to fill out the cumulative number.

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