I, the first column of the income statement is the current operating income.

Second, operating profit is equal to operating income minus operating costs, operating taxes and surcharges, the three major period expenses, asset impairment losses, gains and losses on fair value changes, investment income.

Three, total profit is equal to operating profit plus non-operating income, minus non-operating expenses. Total profit minus income tax expense equals net profit.

Four, operating income refers to the enterprise in the sale of goods, the provision of services and the transfer of the right to use assets and other day-to-day business operations in the process of the formation of the total inflow of economic benefits. Divided into the main business income and other business income.

1, the main business income refers to the enterprise recurrent, the main business income generated. Such as the manufacturing industry, the sale of products, semi-finished products and the provision of industrial labor operations income; commodity distribution enterprises, the sale of goods income; tourism services, ticket income, customer income, business income catering income. Main business income in the enterprise income accounted for a larger proportion, it has a significant impact on the economic efficiency of enterprises.

2, other business income, is in addition to the above main business income other business income. Including sales of materials, sales of purchased goods, sales of waste materials, sales of scraps, the provision of labor income, real estate development income, consulting income, guarantee income and other business income. Other business income accounts for a relatively small proportion of corporate income.

Expanded Information

Principle of Preparation

The principle of preparation of the income statement is the accounting balancing formula of "Revenue-Expense=Profit" and the principle of proportioning of revenue and expense.

In the production and operation of the enterprise constantly incurred a variety of expenses, at the same time to obtain a variety of income, income minus expenses, the remaining part is the enterprise's profit. The comparison of the income obtained and the related expenses incurred is the business results of the enterprise. If the enterprise is not properly operated, the production and operation expenses incurred exceed the income obtained, the enterprise has incurred a loss; on the contrary, the enterprise can obtain a certain amount of profit. The accounting department should regularly (usually by month) accounting business results, and accounting results will be prepared into a statement, which formed the income statement.

Reference Baidu Encyclopedia Income Statement