Operating income = main business income+other business income.

According to the entry of income confirmation, the price and tax are separated.

Debit: Bank deposit.

Loan: income from main business.

Taxes payable-VAT payable-output tax.

The first column of the income statement is the current operating income.

Operating profit is equal to operating income minus operating costs, business taxes and surcharges, three major expenses, asset impairment losses, gains and losses from changes in fair value, and investment income.

Operating income includes the total inflow of economic benefits formed in the daily business process of selling goods, providing services and transferring the right to use assets. Divided into main business income and other business income.

Extended data

The income statement is generally filled out according to the analysis of the current amount of the account.

As this table is a dynamic report reflecting the operating results of the enterprise in a certain period, the items in this column are generally filled in according to the analysis of the current amount of the account:

(1) The "operating income" item reflects the total income of the business operation of the enterprise. This item should be filled out according to the amount analysis of the subjects of "main business income" and "other business income".

(2) The "operating cost" item reflects the actual cost of the enterprise's business operation. This item should be filled out according to the amount analysis of the subjects of "main business cost" and "other business cost".

(3) The "business tax and surcharge" item reflects the business tax, consumption tax, urban maintenance and construction tax, resource tax, land value-added tax and education surcharge that the enterprise should bear. This item should be filled out according to the amount analysis of the subject of "business tax and surcharge".

(4) The item of "sales expenses" reflects the expenses incurred by commodity circulation enterprises in the process of selling and purchasing commodities. This item should be filled out according to the amount analysis of the "non-operating expenses" subject.

Baidu Encyclopedia-Income Statement