Content: Operating income is divided into main business income and other business income. Such as commodity sales income of commercial enterprises, product sales income of production and processing enterprises, food and beverage sales income of catering industry, service income of service industry, warehousing income of warehousing enterprises, freight income of transportation enterprises and agency transportation income.
Confirmation conditions: the realization of operating income generally refers to the delivery of products or commodities, the delivery of projects, the provision of labor services or services, the receipt of the price or the right to receive the price.
Extended data:
Influencing factors of operating income:
1. Sales return: refers to that after the products have been sold and the operating income has been realized, the enterprise returns the goods to the buyer because the buyer is dissatisfied with the variety or quality of the goods received, or for other reasons.
2. Cash discount is the price preference given by the enterprise to customers who pay before the specified date. This kind of discount is a means for enterprises to recover funds as soon as possible.
Commercial discount is to give customers a certain percentage of price discount in addition to the published price, usually to stabilize customer relations and expand sales.
4. Sales discount means that after the enterprise delivers the goods to the customers, because the varieties, specifications or quality of the goods do not conform to the contract, the customers agree to accept the goods after consultation between the enterprise and the customers, and the enterprise gives a certain percentage discount on the price.
5. Sales discount refers to the discount or price preference given by the enterprise according to the customer's order quantity and payment time. Divided into cash discount and commercial discount by discount method.
Baidu encyclopedia-operating income