I. Cash inflows from operating activities include
(1) Cash received from selling goods and providing services;
(2) Refund of taxes and fees received
(3) Other cash received related to business activities;
2. Cash flow is calculated on the basis of cash basis, while operating income is calculated on the basis of accrual basis;
Three, the main business income is the data after deducting the VAT rate. Operating cash inflow is data without deduction of VAT rate.
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 main business income of a transportation enterprise refers to transportation 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.
Main business income refers to the operating income obtained by enterprises engaged in some major production and business activities. The name of this indicator is different in accounting systems of various industries, but it is filled in according to the definition of accounting systems or statements of various industries, in which agricultural enterprises refer to "main business income"; Industrial enterprises refer to "product sales revenue"; Transport enterprises refer to "main business income"; Construction enterprises refer to "project settlement income"; Wholesale and retail trading enterprises refer to "commodity sales revenue"; Real estate enterprises refer to "real estate operating income"; Other enterprises refer to "operating (operating) income". This indicator should be filled in according to the data summarized by the member enterprises of the enterprise group. Simply put, it is the main and part-time project registered in the business license of the enterprise. The main business content is the main business income, and the part-time business content is other business income.
Non-operating income refers to all kinds of income that are not directly related to production and operation. It mainly includes the following contents: (1) fixed assets inventory surplus; (2) Net income from the disposal of fixed assets; (3) Income from non-monetary transactions; (5) Net income from the sale of intangible assets. (6) Money that cannot be paid to creditors; (7) Additional refund of education expenses.
Other business income refers to the income obtained by enterprises from other sales and other businesses except commodity sales. Including non-industrial labor income such as material sales, technology transfer, purchasing and consignment, fixed assets rental, packaging rental and transportation.
Non-operating expenses refer to the expenses incurred by enterprises that are not directly related to production and operation, such as inventory loss of fixed assets, net loss from disposal of fixed assets, loss from sale of intangible assets, debt restructuring, etc.
Answer on 2021-12-16.
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What is the reason why the income from main business is far less than the inflow of operating cash?
Generally speaking, the end of operating accounts receivable is less than the beginning; Or the end of operating payables is later than the beginning. If the amount of accounts receivable in the previous period is large and is recovered in the current period, the operating cash inflow in the current period will be increased, and the current income will not be involved. Main business income refers to the basic income generated by the regular and main business of an enterprise, such as the income from selling products, products in process and providing industrial services in the manufacturing industry; Income from commodity sales by commodity circulation enterprises; Ticket income, tourist income, catering income of tourism service industry, etc. The main business income occurs in the lender and is transferred from the borrower to this year's annual income at the end of each month. The main business income has no balance at the end of the month, and there is no loan difference. Fill in the cumulative amount of the current fiscal year in the cumulative column. The specific situation can be treated in a specific way. The main business income can record the amount of this month or set the cumulative amount column.
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What is the reason why the income from main business is far less than the inflow of operating cash?
Income from main business is less than operating cash inflow: 1. Cash inflow from operating activities includes (1) cash received from selling goods and providing services; (2) Tax refund received; (3) Other cash received related to business activities; 2. Cash flow is calculated on the basis of cash basis, while operating income is calculated on the basis of accrual basis; Three, the main business income is the data after deducting the VAT rate. Operating cash inflow is data without deduction of VAT rate.
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What is the main reason why the operating cash inflow is greater than the operating income?
1. The operating cash inflow includes value-added tax, and the operating income on the statement excludes tax. 2. Recovered the accounts receivable of previous years, that is, the accounts receivable decreased. 3. Cash inflow from operating activities is wider than operating income. Cash inflow from operating activities includes: (1) cash received from selling goods and providing services. (2) Refund of taxes and fees received. (3) Other cash received related to business activities. Extended data:
Regarding the difference between operating cash flow and operating income 1, cash flow is based on cash basis, that is to say, only when money is received can it be counted as an inflow of cash and cash equivalents, and only when money is spent can it be counted as an outflow; The calculation method of cash flow is: operating cash flow = net operating profit after tax+depreciation = (operating income-cash cost) *( 1- tax rate)+depreciation * tax rate 2. Operating income is based on accrual basis. For example, when the goods are delivered, the relevant main risks and rewards have been transferred to the buyer, and the invoice has been issued, but the buyer has not paid by the reporting date. This kind. The calculation method of operating income is: operating income = main business income+other business income or operating income = product sales (or service volume) × product unit price (or service unit price) Note: the sales income of main and by-products (or products of different grades) should be fully included in operating income; Income from providing different types of services should also be included in operating income. Operating cash flow is the residual cash flow after deducting the costs related to long-term investment and securities investment from the profits obtained by enterprises from operating activities. Its management is a management system based on operating cash flow, which is established around the business activities of enterprises, that is, the prediction and planning, implementation and control, analysis and evaluation of operating cash flow in a certain period of time. Operating income refers to the income obtained from the main business, and refers to the monetary income obtained by commercial enterprises in selling goods or providing services within a certain period of time. Income refers to the total inflow of economic benefits formed by enterprises in their daily activities, which will lead to the increase of owners' equity, and has nothing to do with the capital invested by owners. According to the nature of daily activities of enterprises, income can be divided into selling goods, providing services and transferring the right to use assets.
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Why is the main business income less than the operating cash inflow? To find the answer, just "ask"
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What is the main reason why the operating cash inflow is greater than the operating income?
There are three reasons: cash inflow from operating activities, current operating income and main business income. 1. Cash inflow: cash received from selling goods and providing services; Refund the taxes and fees received; Other cash received related to business activities. 2. Operating income: it is part of the cash inflow generated by operating activities, so the operating cash inflow is greater than the operating income. However, the cash inflow from operating activities is not necessarily greater than the operating income. 3. Income from main business: data after deducting 17% value-added tax. Operating cash inflow is data without deduction of 17% VAT.
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